Making levy contributions as a community services employer
Learn about your obligations for making levy payments as an employer under the community services industry portable long service leave scheme.
About the levy
The Long Service Corporation (LSC) collects levy contributions from employers and self-employed contractors registered in the community services industry portable long service leave scheme (the scheme).
Levy contributions are received into a collective fund, which is used to to pay long service leave to workers when they're eligible.
Employers and self-employed contractors must pay a quarterly levy after submitting their service return.
How levy contributions are calculated
To support the sector during the transition to the new scheme, the levy rate has been reduced to 1.3% of each worker’s gross ordinary wages for the first financial year.
The levy rate will return to 1.7% from 1 July 2026 onwards, in line with financial modelling for the fund.
| Financial year | Levy rate |
|---|---|
| 2025-2026 | 1.3% |
| From 1 July 2026 | 1.7% |
Your levy amount is calculated automatically and must be paid through the Employer Portal.
Self-employed contractors who choose to register as workers must pay the levy.
Due dates for contributions
The first levy contribution (covering the first 3 quarterly returns) was due 31 May 2026.
After the first levy return period, employers are required to make levy contributions every quarter, with each payment due within 14 days after the end of each quarter.
You will receive reminders from LSC about paying the levy contribution through the Employer Portal as well as by email.
Employers are encouraged to use the Worker service record keeping template or their own system to track worker service and estimate the levy amount from 1 July 2025.
The following dates are a guide for levy contribution due dates. These dates are subject to change.
| Return period | Levy due |
|---|---|
1 July 2025 to 31 March 2026 (This initial service return covers 3 quarters. Employers are required to submit an individual return for each quarter.) | 31 May 2026 |
| 1 April 2026 to 30 June 2026 | 14 July 2026 |
| 1 July 2026 to 30 September 2026 | 14 October 2026 |
| 1 October 2026 to 31 December 2026 | 14 January 2027 |
How to pay the levy
After submitting your employer service return, to pay your outstanding levy:
- Log in to the Employer Portal.
- Select the Levies tab to view, pay or manage all levy notices for your business.
- Select the Unpaid tab to see which levy is due.
- Select Pay now.
- Make a payment using your preferred payment method.
For guidance on making a payment, refer to the Employer Portal guide. It explains the key tasks required to make levy contributions and submit service returns.
Payment methods
Payments can be made electronically using credit or debit card, PayID, PayPal, BPAY, or Google Pay.
If you make an error in reporting
You can correct reporting errors and make changes to your service return before your payment is finalised.
If you submit an amendment after your service return has been lodged and it results in a lower levy amount, the difference will be automatically credited to your account. The credit will be applied to your next levy notice, reducing the amount you need to pay in the next period.
Support is available to help employers request a refund if there is a significant difference owed and it is affecting their cash flow.
Failure to pay the levy
Employers who fail to pay the levy as required by legislation may incur penalties.
Contact LSC
If you have questions or need more information, please contact us.