Adjustment Levy Advice Guide

Adjustment levy advice process

Coal LSL relies on the information provided by employers on Levy Advice forms to accurately maintain the records of eligible employee entitlements.

Employers must submit an Adjustment Levy Advice form via Online Services, as soon as practicable following the identification of an error on a submitted Levy Advice form.

Adjustment Levy Advice forms are required to correct an error:

• in previous reporting of an employee’s eligible service, which may result in additional payment being required; or

• in the calculation of eligible wages and levy for an employee, which requires a further payment to be made.

IMPORTANT: the Adjustment Levy Advice form must contain all the data for the employee whose information is being corrected. This includes both the information being corrected as well as the information that does not need correcting.

If an error has been identified and a refund of levy already paid is required, employers must complete and submit a Refund Request form instead of an Adjustment Levy Advice form. This is done via Online Services.

Note: when completing the form, download the appropriate Adjustment Levy Advice form and save it before starting. This will enable the full functionality of fillable fields.

Please note that there are two forms – one for Levy Advice forms submitted after 1 January 2024; and one for Levy Advice forms submitted prior to 31 December 2023.

Ensure you are using the correct form:

• Adjustment Levy Advice form to 31 Dec 2023

• Adjustment Levy Advice form from 1 Jan 2024

Completing the form

1. Enter your Employer Details

2. Select the month and year

Choose the month and year for which the Adjustment Levy Advice form applies. Employers must complete a separate Adjustment Levy Advice form for every month in which a reporting error occurred.

3. Complete the Entrants section

Complete this section if the Adjustment Levy Advice form is required to:

1. add new eligible employees omitted from the original Levy Advice form submission; or

2. correct the commencement date of an employee on the original Levy Advice form submission; or

3. correct other information for an employee who was listed as an entrant on the original Levy Advice form submission (if this information remains unchanged, re- enter it as provided on the original Levy Advice form submission).

If you do not know the new employee’s long service leave (LSL) number leave the LSL number area blank.

4. Complete the Exits section

Complete this section if the Adjustment Levy Advice form is required to:

1. identify the cessation details of an employee that were omitted from the original Levy Advice form submission; or

2. correct the cessation date or cessation code of an employee included on the original Levy Advice form submission; or

3. correct other information supplied for an employee who was listed as an exit on the original Levy Advice form submission (if this information remains unchanged, re-enter it as provided on the original Levy Advice form submission).

Employers must elect the cessation code which accurately reflects the reason that the employee ceased to be an eligible employee. Providing an incorrect cessation code can affect an eligible employee’s ability to access their entitlements. Further information regarding cessation codes is accessible on our website.

5. Complete the periods of Unauthorised Absence or periods of Unpaid Leave (L) and periods of Workers Compensation Leave (W) section

Complete this section if the Adjustment Levy Advice form is required to:

1. add new periods of reported leave that were omitted from the original Levy Advice form submission; or

2. correct the periods of leave reported on the original Levy Advice form; or

3. correct other information supplied for an eligible employee who was listed as having taken reportable leave on the original Levy Advice form submission (if this information remains unchanged, re-enter it as provided on the original Levy Advice form submission).

For more information on what needs to be included in this section, please refer to our website.

6. Complete the Change of Work Status section (only applicable for adjustments for periods on or after 1 January 2024)

Complete this section if the Adjustment Levy Advice form is required to:

1. to add changes in work status that were omitted from the original Levy Advice form submission; or

2. correct the work status changes reported on the original Levy Advice Form submission; or

3. correct other information supplied for an eligible employee who was listed as having changed work status on the original Levy Advice form submission (if this information remains unchanged, re-enter it as provided on the original Levy Advice form submission).

A separate line needs to be completed for each change of work status in the Employee Details section. For more information on what needs to be included in this section, please refer to our website.

7. Complete the Employee Details section

Complete this section if the Adjustment Levy Advice form is required to:

1. to add new eligible employees that were omitted from the original Levy Advice form submission; or

2. correct the information supplied in this section in the original Levy Advice form submission; or

3. correct information in any of the preceding sections (if this information remains unchanged, re-enter it as provided on the original Levy Advice form submission).

Important note: the requirements for this section will vary depending on the period of the Levy Advice form that requires correction. See below for further information.

Adjustments relating to periods prior to 1 January 2024:

• Columns E - H: record the details supplied on the original Levy Advice form

• Columns I - L: record the amended/correct details

• Column M - N: automatically calculates the difference between what original and corrected information.

• Column O: record the Reason for the adjustment. An adjustment will not be processed if this field is incomplete. Column P must be completed when ‘Other’ is selected in Column O.

Adjustments relating to periods from 1 January 2024 onwards:

• Columns F - U: record all correct details. When no changes are required, include previously reported information.

• Columns V - W: record the details supplied on the original Levy Advice form

• Column X: automatically calculates the difference between original and corrected information.

• Column Y: record the reason for the adjustment. An adjustment will not be processed if this field is incomplete. Column Z must be completed when ‘Other’ is selected in column Y.

If a negative amount is shown in the ‘Levy amount to pay’ column, the relevant employee line must be removed from the Adjustment Levy Advice form and added to a separate Refund Request form.

Helpful hint: information, such as eligible employees currently recorded as employed with an organisation and their LSL number, can be accessed in the Current Employees section of Online Services.

8. SUBMIT YOUR ADJUSTMENT PAYMENT

If there are underpaid levies, an adjustment payment will need to be made at the same time as the Adjustment Levy form submission, using the bank details provided on the form. Include your company’s ID as a reference.

For overpaid levies, a Refund Request must be completed.

Common errors

Below are some common errors and prompts that can appear in the Adjustment Levy Advice form.

Orange highlight boxes

If fields become highlighted in orange, information may be missing. Review and confirm all required information has been included.

Red highlighted boxes

If field(s) become highlighted in red, either:

• something is either incorrect, or;

• the form is validating your information according to an incorrect date.

Review the information entered and ensure the month and year (located at the top right of the form) for that levy period is correct.

Red text box error message ‘please check levy amount’

If this message appears at the top of the form next to ‘Total Levy Payable’, there is a mistake with your calculation of the levy rate for an eligible wage. Check you have the correct levy rate for each eligible wage.

The levy rate on all eligible wages paid on or after 1 July 2023 is 2.7%. More information about levy rates is available on our FAQspage.

Tool tips

Pop-up messages with helpful hints are built into the form to assist with the completion of the form. These can be viewed by clicking on a cell, or if a cell is highlighted, hovering over the cell.

Checklist

• The correct month and year have been selected to match the Levy Advice form being amended.

• LSL numbers are included for all employees, with the exception of new entrants (when unknown).

• All appropriate details are included from the original Levy Advice, including both the details being corrected and those that remain unchanged.

• The difference in the levy owed (if underpaid) has been paid to Coal LSL at the time of submitting the Adjustment Advice form.

• You have removed any lines showing a negative amount in the ‘Difference in eligible wages’ column and resubmitted the information on a Refund Request form.

Submitting your form

All forms need to be submitted via Online Services in the supplied Microsoft Excel format (.xlsx). View our support page for further instructions on how to submit your Adjustment Levy Advice online.

Important note: make sure to include your company’s ID as a reference when submitting a payment to Coal LSL.

For questions, please call 1300 852 625 from Monday to Friday between 8.30am and 5.00pm (AEST/AEDT when in operation).