Long Service Levy

The New South Wales Parliament has put a levy on building and construction work costing $25,000 and above (inclusive of GST) in New South Wales.

The levy is paid into a fund administered by the Long Service Corporation. From this fund the Corporation makes long service payments to building and construction workers.

The Levy is payable for building and construction projects costing $25,000 and above (inclusive of GST). It is payable at local councils or direct to the Corporation.

For work requiring approval by a consenting or certifying authority (local council, private certifier and/or government body), the consenting or certifying authority may determine the cost of the work to calculate the Levy payable, or else the cost of the work is the contract price.

The Corporation may also determine the cost of the building work where:

  • there is no contract price or
  • the building work does not need approval by a consenting or certifying authority

Contact the Corporation for further advice on 13 14 41.

Visit the Long Service Corporation website for more detailed information on:

  • the types of building and construction work which are liable
  • the current levy rate
  • Levy exemptions
  • where and when to pay the levy