All employers registered with the Board are required to complete and submit to the Board 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 by the Board and must be completed and submitted with payment to the Board 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 mailed out at the end of each quarter and are required to be either returned or input online by the 15th of the following month.
Employers may complete Returns manually and post them to the Board together with any payment due or 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
Instructions on completing the Return are included on the reverse side of the Return form. Board staff can also assist over the phone.
On site training is also available from the Board’s Inspectors by arrangement. Please contact the Board 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”.
If the employee is entitled to paid leave:
The ordinary rate of pay is the rate of pay due to the employee when going on paid leave. This excludes leave loading but includes amounts such as rental allowance, utilities allowance, living away from home allowance etc (if these allowances are due to an employee when on paid leave) and based on a 38 hour week unless an industrial instrument provides otherwise. For instance the pay rate includes any over award payment paid as ordinary pay as this would be the pay rate payable to an employee when going on annual leave.
If the employee is not entitled to paid leave:
Where an all up rate applies or the person is employed as a casual then the ordinary rate of pay to be used is the rate of pay payable for ordinary hours which can be less than but no greater than 38 hours per week unless an industrial instrument provides otherwise. For instance the ordinary rate of pay for casuals includes the casual loading and this higher rate of pay for the hours worked up to 38 hours per week should then be used as the ordinary pay rate.
If you are unsure of the rate to be used the Board can offer assistance in determining the appropriate pay rate to use. Please contact the Board for assistance.
The contribution rate effective from 1 January 2020 is 1.0% (ONE PERCENT) 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.