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The Long Service Corporation administers a portable long service benefits scheme for building and construction workers in NSW. The scheme allows eligible workers in the industry to work for different employers, or as contractors, and qualify for a long service benefit.

As an employer, you must advise the Corporation what workers have worked for you during each financial year. Long service benefits are allocated to workers based on this information.

The scheme is funded by a levy on building and construction works in NSW. The levy rate for 2022 is 0.35% of the cost of building and construction works of $25,000 and above (inc. of GST).

From 1 January 2023 the levy rate will change to 0.25% of the cost of building and construction works, and will only be payable if the cost of works is $250,000 and above (inc. of GST).

There is no cost to you, but you do have legal obligations to:



You're required to register if:

  • you engage one or more employees to perform building and construction work in the building and construction industry
  • you're a company director who works 'on tools' or directly supervises eligible building work for a majority of your working day.

What you need

  • your ABN
  • your registered business name
  • the business' address and contact details
  • the business' authorised person.

How to register

  1. Select the 'Register online' button.
  2. Complete the form.
  3. Select 'Submit'.

More information

  • The building and construction industry is the carrying out of construction, reconstruction, renovation, alteration, demolition or maintenance or repairs of, or to, buildings and the like.
  • The scheme covers employees and contractors who perform building and construction work in the building and construction industry.
  • You may be penalised if an employee Start Notice is not lodged within 7 days of an employee commencing work.
Last updated: 8 December 2022