All employers registered with the Scheme are required to complete and submit a Quarterly Return showing the information required to be provided on the Return form.
The Return forms are sent to all employers at the end of each quarter and must be completed and submitted with payment within 15 days after the end of each period.
Surcharges may apply for failure to comply with this requirement.
Please read the other sections of this web page for further information.
How to submit a return
The Returns are distributed at the end of each quarter and are required to be submitted by the 15th of the following month.
Employers are encouraged to complete the Return online through the Employer Login.
Please note that there are two methods to lodge Returns online:
- Direct entry into the Online Employer Return Form
- Upload of spreadsheet and then submission via the Online Employer Return Form
Training is available from MyLeave’s Compliance and Advisory team by arrangement. Please contact us for further information.
The wage rate used to calculate Returns and to pay an employee’s long service leave is the employees’ “ordinary rate of pay”.
When preparing your quarterly returns, the ordinary pay for reportable Service Days will vary depending on if the worker is entitled to paid leave or not.
For workers entitled to paid leave, ordinary pay means the rate of pay (disregarding any leave loading) to which the person is entitled for leave (other than long service leave) to which the person is entitled.
Please note that ordinary pay does not include annual leave loading but does include other amounts such as rental allowance, utilities allowance, living away from home allowance etc. – if these allowances are due to a worker when on paid leave.
If a worker is not entitled to paid leave (other than long service leave), the ordinary pay of the person is the rate of pay to which the person is entitled for ordinary hours of work. For instance, the ordinary rate for casuals will include casual loading, other applicable allowances, and may include weekend work.
Ordinary pay and reportable Service Days must be calculated in calendar years and not financial years as the levy may differ from 1 January of each year.
If you are unsure of the rate to be used MyLeave can offer assistance in determining the appropriate pay rate to use. Please contact us for assistance.
From 1 January 2022 through 31 December 2022 the contribution rate is 0.1% of the ordinary rate of pay paid to the employee.
Note that the ordinary rate of pay is not the award rate. See ‘Wage Rates’ above for more detail.