Long Service Levy

What is it?

The Building & Construction Industry Long Service Levy is a charge levied on all building and construction work in NSW that costs $25,000 or more. The Scheme is administered by the Long Service Payments Corporation, a State Government statutory body.

What is it for?

The levy funds a long service benefit scheme for workers in the building and construction industry in NSW who, because of the nature of their work, may not be eligible for long service benefits under the Long Service Leave Act, 1955.

How much is the levy?

0.35 per cent on the total cost of building and construction work valued at $25,000 or more eg., development cost @. $120,000 = $240 Long Service Leave payment required.

Where can the levy be paid?

Wollondilly Council is an agent for the Corporation to collect the levy. The levy can also be paid directly to the Corporation.

Partial Exemption?

Owner/builders and non-profit organisations may be eligible for a partial levy exemption of up to 50 per cent, with a minimum levy of $50. In normal circumstances applicants should apply to the Corporation before any levy is paid. Where partial exemption is sought after paying the levy, such applications MUST be made to the Corporation within 3 months of payment.

When must the levy be paid?

The levy must be paid before a Construction Certificate or Complying Development Certificate (for any building or subdivision work) can be issued.

If you want further information on the Long Service Levy, call the Corporation helpline on 13 14 41.

© 2008 Wollondilly Shire Council
This page: http://www.wollondilly.nsw.gov.au/faqs/pages/8105.html