Long Service Levy

The long service levy is applied to all NSW building and construction projects of $25,000 or more (inc. 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).

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.

The levy is required to be paid directly to the Long Service Corporation on the Long Service Corporation levy portal at www.longservice.nsw.gov.au

There are several Levy portal user guides available on the Corporation website. They cover a range of topics such as:
• Registration
• Pay a Levy Business
• Add an ABN or User
• Support, Refunds, Top-ups, Receipts
• Pay a Levy NFP Exemption
• Pay a Levy Owner Builder Exemption
• Instalment Plan Equal Payments
• Instalment Plan Not Equal Payments
 

For more information please contact the Long Service Corporation levy support team on 13 14 41.