The long service levy is applied to all NSW building and construction projects of $250,000 or more (including GST). The levy rate is 0.25% of the total cost of the work.
The levy must be paid before building work can be started.
All payments go into a fund from which the Long Service Corporation (LSC) pays long service entitlements to eligible building and construction workers.
The levy is paid by:
- the applicant of the building approval or 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%.
What you need
- details of the building work such as:
- application type and reference number
- local government area/authority
- construction site address
- estimated start and end date
- total cost of the work (inclusive of GST)
- name and contact details of the approving authority/private certifier
- credit or debit card for payment.
How to pay
- Select the 'Pay online' button.
- Log in, or create your MyServiceNSW Account, or log in via your LSC login credentials.
- Select 'Pay New Levy'.
- Follow the prompts to pay the levy.
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.