Employer Returns are issued every two months and must be lodged with the applicable levy payment within 21 days of the end of each return period.
The due dates of the upcoming bi-monthly returns are below. Fines apply for late lodgement of the return and/or levy.
You can also print a copy of our Employer Return Calendar that shows each issue and due date for the current Financial Year.
| Period | Due Date |
|---|---|
| May/June 2025 | 21st July 2025 |
| July/Aug 2025 | 22nd September 2025 |
| Sept/Oct 2025 | 21st November 2025 |
| Nov/Dec 2025 | 21st January 2026 |
| Mar/Apr 2026 | 21st May 2026 |
We'll send you an email to let you know when your return is available to complete through the Employer Portal.
On each Employer Return you will need to declare:
- the number of hours or service days each employee recorded during the period
- the remuneration earned by each employee (excluding apprentices)
The levy payable is 2.00% of the total remuneration declared.
It is imperative the information declared on your Employer Return is accurate, as this information is used to calculate your employee's long service leave entitlement.
What to declare as a Service Day
| Include | Exclude |
|---|---|
| Days worked 5 hours and over | Days when less than 5 hours worked |
| Paid annual leave | Unpaid leave |
| Paid personal/sick leave | Long service leave |
| Paid public holidays | Days worked outside of South Australia |
| Paid rostered days off | |
| Apprentice trade school days |
What to include in Remuneration
The levy payable is calculated from the gross remuneration paid to each employee during the return period (excluding apprentices who are levy free).
“Remuneration” means to reward or pay a person for work or service. To ensure levy payments are equitable, the following payments are included and excluded.
| Include | Exclude |
|---|---|
| Days worked 5 hours and over | Days when less than 5 hours worked |
| Annual leave (except when paid in lieu of time off) | Annual leave loading |
| Personal/sick leave | Overtime |
| Public holidays | Bonuses |
| Rostered days off | Site allowance |
| Industry allowance | Retirement, retrenchment or redundancy payments |
| Tool allowance | Fares, travel or car allowance |
| Leading hand allowance | Special rates paid irregularly to compensate for occasional disabilities when working (except where the rate is included during periods of leave) |
| First aid allowance | Payment in lieu of taking annual leave or rostered days off (including upon termination) |
| Workers compensation income maintenance (up to 2 years) | Living away from home allowance |
| Casual loading | Remuneration earned by apprentices |
| Remuneration for days worked outside of South Australia |
Do I include casual employees?
Yes, if your casual employee worked 3 or more days in a month (of 5 or more hours per day) performing building, electrical or metal trades work you are required to include them on your Employer Return.
Do I include apprentices?
Yes, a worker's period of apprenticeship (including school based apprentices and trainees) performing building, electrical or metal trades work counts towards their long service leave and must be registered with the scheme.
During the Contract of Training period, no levy is payable for apprentices. This means during a 4 year apprenticeship, your apprentice will accrue 5.2 weeks of long service leave at no cost to you!
Do I include employees who are receiving Workers Compensation?
Yes. When a worker is absent from work as a result of an injury sustained in the course of employment and is entitled to compensation in the form of income maintenance under the Return to Work Act 2014, the worker will continue to accrue long service leave entitlements up to a maximum period of two years (or for separate periods that total two years).
While your employee is receiving income maintenance, you must declare service days and remuneration for them on Employer Returns, even if Return to Work SA makes the income maintenance payment direct to your employee.
You can stop recording service and paying the levy after two years has passed or the worker’s employment is terminated, whichever comes first.
Employer Return Guides
Download a step by step employer return guide
Complete a return via manual data entry
Complete a return via populating data
Complete a return via spreadsheet upload
Guides are produced by Portable Long Service Leave. Guides are general in nature and not intended to replace any clause or provision as contained in the Construction Industry Long Service Leave Act 1987 and the Construction Industry Long Service Leave Regulations 2018. Guides are not a substitute for professional legal advice on specific facts and circumstances.