Pay the long service levy (building and construction)

The long service levy is applied to all NSW building and construction projects of $250,000 or more (inc. GST). The current rate is 0.25% of the total cost of the work.

The levy must be paid:

• before the council or accredited certifier releases the approved construction certificate (CC) or complying development certificate (CDC) to the person seeking the approval, or
• before the work can commence, if the work is being done under contract.

All payments go into a fund from which the Long Service Corporation (LSC) pays long service leave entitlements to eligible building and construction workers.

The levy is paid by:

• the person for whom the work is being done, or
• the contractor (if the work is being done on behalf of the Crown).

Note: Owner builders or non-profit organisations may be eligible for an exemption of up to 50%. The exemption is calculated on the value of any voluntary labour that was involved on the job.

• a MyServiceNSW Account – you can create one when you start your application, or your LSC account (if applicable)
• your ABN (if applicable)
• details of the application such as:
  • application type and reference number
  • the local government area/government authority
  • site address
  • the cost of the work.
• name and contact details of the applicant (the person or organisation for whom the work is being done)
• payment – automatically calculated based on the cost of work.

1. Select the 'Pay online' button.
2. Log in, or create your MyServiceNSW Account, or log in via your LSC login credentials.
3. Select 'Pay New Levy'.
4. Complete the online form.
5. Enter your payment details.
6. Submit your payment.

• Full or partial refunds of the levy may be available if:
  • work didn't begin and the building approval lapsed or was cancelled
  • a duplicate or overpayment was made
  • the applicant was entitled to an exemption.