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

  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. Follow the prompts to pay the levy.

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: 7 February 2024

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