Reporting is required monthly via the Coal LSL Levy Advice Form.
The current levy rate is 2.0% of an employee’s eligible wages. What makes up each employee’s eligible wages, and a definition of eligible wages, is defined in section 3B of the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992.
Employers are required to report on, and pay levies for, all hours worked for part-time and casual employees.
The latest version of the form (provided below) must be used for submitting a levy advice; your form will be returned for resubmission if it is not. The form contains macros which do the calculations for you and the How To guide contains helpful tips for completing the form.
Forms must be submitted on or before the 28th of each month for the previous month.
If you discover an error in a previous levy advice form, you need to submit an Adjustment Levy Advice. If there has been overpayment of levies, we will refund you. If underpayment, you will need to pay the difference into the Fund.
Use the Adjustment Levy Advice form to submit your amendments. Refer to the useful guide How to complete an Adjustment Levy Advice form for assistance.