An Employer Return form is issued to all registered employers every 2 months, covering the previous 2 month period of employment. Employers lodging via the Internet do so monthly.
The Employer Return lists all workers, who according to our records, are currently employed. For each worker employed, the employer must show the number of days they were employed during the return period, and the total remuneration paid on all pay days occurring during the return period.
Whilst the remuneration amount need not correspond to the number of days declared, it is important the number of days declared between the start and end date of the return period do not exceed the maximum number of days printed at the top of the Employer Return.
Although no levy is payable for apprentices, employers still need to declare the number of days employed during the return period on the form, and write "0" in the remuneration column.
Any day on which a worker worked less than 5 hours is not to be declared on the return. Any day on which a worker worked more than 5 hours but less than a whole day, is to be declared as a whole day on the return.
The completed employer return form must be forwarded to Construction Benefit Services with the appropriate levy payment within 21 days after the end of the return period.
If no workers (as defined under the Construction Industry Long Service Leave Act) were employed during the return period, the employer is required to write "0" in the remuneration column and submit the return form to Construction Benefit Services by the due date. Alternatively, if it is not intended to employ such workers for a period of six months or more, employers can apply to cancel their registration.