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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 through either of the following ways:
The levy is required to be paid directly to the Long Service Corporation on the Long Service Corporation levy portal. There are several Levy portal user guides available on the Corporation website. They cover a range of topics such as:
For more information, please contact the Long Service Corporation levy support team on 13 14 41.