About the building and construction long service payments scheme
The building and construction industry portable long service payments scheme enables eligible workers in NSW to access long service leave based on their service to the industry, rather than with a single employer.
The scheme is administered by the Long Service Corporation (LSC) and is funded through a levy paid on all building and construction works of $250,000 or more.
It recognises that workers in the building and construction industry often move between employers and contracts, making it difficult to qualify for long service under traditional arrangements.
Workers may become entitled to 8.67 weeks of pay after 10 years of recognised service in the building and construction industry.
Employers covered by the scheme must register with LSC and lodge annual service returns for eligible workers.

How the scheme works
The Long Service Corporation administers a portable long service payments scheme for workers in the building and construction industry in NSW. Learn more about worker eligibility and benefits.
How the scheme is funded
The scheme is funded by a levy on all building and construction work in NSW with a cost of $250,000 or more (including GST). Find out more about the long service levy.
Commonwealth places
Workers who perform building and construction work at a Commonwealth controlled place may not be eligible to record that service. Learn more about what is considered a Commonwealth place.
Appeals
Learn which decisions you can appeal, how to make an appeal, and the form you will need if you disagree with a decision made by the Long Service Corporation.
About the long service levy
The NSW Government charges a levy on all building and construction works of $250,000 or more.
The levy is paid into a fund administered by the Long Service Corporation (LSC). This fund pays long service benefits to eligible building and construction workers.

Information for tax agents
Tax agents manage long service for contractors by lodging a Self-Employed Worker Certificate of Service (SEWCOS) each year. Learn how to lodge a SEWCOS and what you need before submitting one.

Watch a video about the scheme
Learn more about the portable long service payments scheme available to workers and employers in the building and construction industry in NSW.


