Introduction
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.
What you need
- 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.
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'.
- Complete the online form.
- Enter your payment details.
- Submit your payment.
More information
- 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.
Last updated: 11 January 2023