Long Service Levy Payment Guide

The NSW Long Service Levy is a requirement for most construction projects in New South Wales and is part of the Long Service Corporation’s scheme to provide workers with long service entitlements in the building and construction industries.

Here is an outline of the payment process for the NSW Long Service Levy:

1. Determine if the Levy is Applicable

  • The Long Service Levy applies to building works with a value of $250,000 or more.

  • It is calculated as a percentage of the total cost of the building or construction work, including materials and labor.

  • The levy rate is 0.25% of the cost of building and construction works of $250,000 and or more (including GST).

  • Owner-builders, churches and non-profit organisations may be eligible for levy exemptions or discounts.

  • Owner-builders holding an Owner Builder Permit issued by NSW Fair Trading may be entitled to a reduction in the levy. Use the levy portal to apply for an owner-builder partial levy exemption. You can apply at the time of paying the levy or within 12 months of payment. Owner-builder exemptions are processed automatically for work costing less than $500,000 with a voluntary component of less than 50%.

2. Calculate the Levy Payable

  • Determine the total cost of your building or construction project, including all materials, labor, and associated costs.

  • If you have had DA approval, use the amount submitted to Council this the amount they have on file for your development.

  • Multiply this total cost by 0.25% to calculate the levy payable.

  • The easiest and most simple way to calculate the levy is to use the NSW Long Service Levy Calculator. This will give you the LSL payable, not including any merchant fees payable on checkout.

3. Access the Long Service Levy Portal

  • You can either pay the levy online creating a Long Service Portal account (for Companies or Organisations) or using your Service NSW Account (Individuals).

  • Go to the NSW Long Service Corporation website to access the two levy payment options outlined above.

4. Create an Account or Log In

  • For Companies you’ll need your ABN, email, business address and contact number. Scroll down to ‘Pay the Levy using the Levy Portal’

    • If you already have an account, log in with your credentials.

    • If this is your first time paying the levy and you choose to use the portal, you’ll need to create an account with the Long Service Corporation.

  • For Individuals - scroll down to ‘Pay the Levy using MyServiceNSW’

5. Enter Required Project Details

Provide details about the building project as supplied by Dynamic Approvals, including:

  1. The address of the development site.

  2. The development description.

  3. The cost of the project (for calculating the levy). This is the amount provided to Council with the DA application or the amount quoted by your builder.

  4. Your Certifier Contact Details including name, phone number and ABN

  5. Your Certifiers Job Reference Number

6. Make the Payment

  • Choose your payment method. You can pay the levy using:

    • Credit or debit card (online payment).

    • In person at a Service NSW center (if paying by cash, card, or cheque). Note you Long Service Levy reference number for an in-person payment.

7. Receive Your Levy Payment Receipt

  • After payment, you will need to download the payment receipt as payment confirmation. A screenshot or bank payment confirmation will not be accepted. Only the downloaded (or printed) Levy Receipt from Long Service Corporation is accepted as proof of payment to progress your application.

  • To find the required receipt go to the ‘Levies’ option in the navigation.

    • A list of your levies will be shown under the Levy number, Approval number, Site Address and Status Details.

    • Go to the far right of the levy you have just paid and click the drop down arrow in the little grey square.

    • Go down to ‘Print Receipt’. This will show the receipt that you will need to supply for your application.

    • Click the download icon next to the printer icon on the top right of the receipt and download an electronic copy to your computer.

    • Save it in your project file for sending to Dynamic Approvals.

8. Send the Levy Payment Receipt Dynamic Approvals

  • Send the Long Service Levy Payment Receipt to Dynamic Approvals so we can upload proof of payment to the the NSW Planning Portal for the Certifier.

9. Exemptions or Refunds (if applicable)

  • Some projects may be exempt from the Long Service Levy (e.g., charitable projects, owner builder or certain smaller works).

  • If the project is canceled or the cost is significantly reduced, you may be eligible for a refund.