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What type of work is covered by the scheme?
The scheme covers a broad range of building trades work, electrical trades work
and metal trades work performed mainly on site on new or existing commercial, industrial
or domestic buildings or structures.
Who pays for the scheme?
Employers in the construction industry pay a levy every two months to the Board
based on a percentage of their worker's wages. This money is invested and used to
pay long service leave entitlements as they fall due. The levy is not a deduction
from worker's pay.
How do workers register with the scheme?
There is no requirement for a worker to formally register with the scheme. When
you are first employed, you will be issued a registration number and card to identify
you in the scheme. This card should be kept with you to show future employers or
to gain access to some building sites.
When can I take my long service leave?
Once you have accrued 2600 days service, you are entitled to take 13 weeks long
service leave. You can choose to take this in up to 3 separate periods of not less
than 2 weeks duration. Subsequent leave may be taken as it accrues in minimum periods
of 2 weeks.
What happens when I change jobs?
The scheme is portable which means you qualify for long service leave based on your
employment in the industry rather than with one employer. When you change jobs in
the construction industry, make sure your new employer registers you with the scheme.
How do I apply for long service leave?
When you are ready to take leave, download a Payment Application form
or telephone C
or telephone CBS on
08 8332 6111
and we will post one to you. You will need your worker registration number and tax
file number to complete the form. Once we have confirmed the details on your
application, your payment can be made by cheque or direct into your nominated
bank account (we will need your bank's BSB number and your account name and
number to process via EFT).
Do I have to pay income tax on my long service leave payment?
The payment you receive from us is regarded as income and must be declared in your
tax return in the financial year that you receive it. We are compelled to make tax
deductions from your payment in accordance with the rules set down by the Australian
Taxation Office. We will issue you a PAYG Payment Summary when you receive your
payment.
How do I know how much service I have registered with the scheme?
Using your registration number and a password, you can access your long service
leave records via the Internet at any time.
Alternatively, if you would like a service certificate to be mailed to you at the
end of each financial year, please contact CBS to arrange this.
How many days service can I accrue in one year?
Every two months, employers notify us of the number of days worked by their workers.
The maximum number of days that can be credited to a worker each year is 260 days.
(ie 52 weeks by 5 days per week)
What happens if I have a break from the construction industry?
You can be absent from the industry for up to 3 years without losing your entitlement
if you have more than 1300 days service accrued. If you have less than 1300 days
accrued, you can be absent for up to 2 years.
Does the time spent as an apprentice count towards long service leave?
Yes. Employers do not have to pay a levy for apprentices until they become tradespersons.
What happens if I leave the construction industry before I accrue long service leave?
Once you have accrued over seven years service with the scheme, you will receive
a pro rata payment if you leave the industry. If you have less than 1820 days service,
your entitlement will be cancelled if you are absent from the industry for more
than 3 years (if you have over 1300 but less than 1820 days service), or 2 years
if you have less than 1300 days service.
What happens to my long service leave if I become self-employed?
Self-employed contractors can voluntarily register with the scheme and make provision
for their own long service leave. By paying $145 every 2 months, contractors can
continue to accrue long service leave even after they have cease to be employed.
Do I pay tax on my self-employed contractor payment?
There are two parts to the payment you will receive. The first is a refund of the
contributions you have made to the scheme. As this is the money you have paid into
the scheme, it is not subject to taxation.
The second part is the interest accrued on your contributions. This is taxable but
not until you actually receive payment. (ie you are not taxed on the interest accrued
with the scheme each year)
What if I have service recorded in another State scheme?
An agreement between the schemes in all States and Territories allows you to continue
accruing long service leave when moving between States.
We only record service accrued in South Australia, so you will need to monitor the
total combined service accrued in all States and Territories and apply for long
service leave once you have met the requirements of the State or Territory where
you are living and working at the time.
Can Foremen be registered with the scheme?
Foremen employed on-site to supervise other on-site employees, who commence employment
as a foreman within one year of ceasing as a worker, may continue registration with
the scheme.
Are Working Directors required to register with the scheme?
Employers of Working Directors can voluntarily register with the scheme and make
provision for their long service leave.
A payment of $145 every 2 months will ensure Working Directors accrue the same number
of days service other employees do.
I have become a supervisor of works. What happens to the long service leave I have
accrued?
Supervisors responsible for the daily on-site supervision of works, may have their
supervisory period of employment recognised and apply for payment of their worker
service credits accrued, once their combined service as a worker and supervisor
exceeds 1820 days.
Is any off site employment covered by the scheme?
Since July 1995, employers may voluntarily register off-site workers employed in
the terrazzo and concrete casting industries under the Fibrous Plasterers (Factory)
Award and the National Joinery and Building Trades Product Award.
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