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 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.
There is no cost to you, but you do have legal obligations to:
- register as an employer
- lodge Start Notices and End Notices for employees commencing or finishing work with you
- submit an Employer Return annually
- keep books and records, such as time sheets.
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
- Select the 'Register online' button.
- Complete the form.
- Select 'Submit'.
- 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: 11 January 2023