If your business operates in the building and construction industry in New South Wales, you may have heard of the Long Service Corporation (LSC)—but are you aware of your obligations as an employer?
Each year, thousands of NSW businesses must lodge a Long Service Employer Return, and missing it can result in penalties or future compliance issues. Here’s what you need to know.
What Is a Long Service Employer Return?
The Employer Return is an annual report required by the NSW Long Service Corporation. It is used to report details of workers in the building and construction industry so that their long service leave entitlements can be tracked.
Rather than being handled solely by the employer, long service leave entitlements in this industry are portable and managed by the LSC meaning workers accrue leave even if they move between employers.
The employer return includes:
– Worker details (name, date of birth, job classification)
– Period of work and days worked during the financial year
– Any periods of leave or workers compensation
Who Needs to Lodge One?
You must lodge an employer return if your business:
– Operates in the building and construction industry in NSW
– Has eligible workers—whether full-time, part-time, or casual
Eligible workers include anyone doing trade-based or manual work on construction sites, including:
– Carpenters
– Labourers
– Electricians
– Plant operators
– And others covered by the scheme
Employers who only engage subcontractors may not need to lodge a return—but it’s important to check whether any of your workers fall within the LSC’s definition of “employee.”
When Is It Due?
The return covers work done during the financial year (1 July to 30 June) and must be lodged by 31 July each year.
Why It Matters
Failing to lodge your return can lead to:
– Compliance penalties
– Inaccurate service records for your workers
– Disputes or confusion when employees claim long service leave entitlements
Lodging the return helps ensure your team is properly credited for their time in the industry—and your business remains compliant with NSW law.
Need Help?
At Advisory One, we help building and construction clients stay on top of their compliance responsibilities. If you're unsure whether you’re required to lodge a Long Service Employer Return, we can assess your situation and take care of the lodgement for you.
Don’t risk non-compliance—reach out to Advisory One today to ensure your employer return is submitted on time.*
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