Manage employer service returns
Employers and self-employed contractors are required to submit quarterly service returns. Understand the requirements and the due dates.
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Employer service returns
Return periods and due dates
How to complete your service return
Record keeping requirements
Gross ordinary wages
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Related information
Employer service returns are due 31 May 2026
Log in to the Employer Portal via Service NSW to complete your return.
Employer service returns
As a registered employer, you must provide us with information about your workers’ service each quarter. All service that is recorded counts towards workers’ overall long service benefit. You do this by submitting a service return.
A service return is a list of all active workers employed by you or your company during the return period. It includes each worker's:
- total gross ordinary wages for that period
- start and finish date (if applicable).
Do not include any work performed on Commonwealth places in your returns.
Commonwealth places fall under the jurisdiction of the Commonwealth Government. Work conducted on Commonwealth places cannot be credited under the NSW Community Services Industry Long Service Leave Scheme (the Scheme).
Service returns for self-employed contractors
Self-employed contractors who choose to register as workers in the scheme must also register as an employer and record their own service. They must lodge returns including the:
- number of days or part-days worked during the period
- the total ordinary payment for this work.
Return periods and due dates
Completing your employer service return by the due date is a legislative requirement.
The first 3 service returns (Jul to Sep 2025, Oct to Dec 2025, and Jan to Mar 2026) are due on 31 May 2026.
After this first service return period, employers are required to submit service returns and make levy contributions on a quarterly basis.
The following dates are a guide for return periods and due dates for 2026.
| Return period | Return due date |
|---|---|
1 July 2025 to 30 September 2025 (This initial service return covers 3 quarters. Employers are required to submit an individual return for each quarter.) | 31 May 2026 |
| 1 April 2026 to 30 June 2026 | 14 July 2026 |
| 1 July 2026 to 30 September 2026 | 14 October 2026 |
| 1 October 2026 to 31 December 2026 | 14 January 2027 |
How to complete your service return
Log in to the Employer Portal via Service NSW to complete your return.
For guidance on completing a return, refer to the Employer Portal guide. It explains the 4 key tasks to submit service returns and make levy contributions.
You can prepare your service return using the Worker service record keeping template, or your own internal system. You must include information for any workers who are on your payroll but have not earned wages during the period and select the appropriate reason for their $0 gross ordinary wages in the portal.
Record keeping requirements
You must keep service records for all eligible workers starting from 1 July 2025 to meet your compliance obligations. These records must be kept for 7 years after the worker stops working for you.
You can record this information using the Worker service record keeping template, or you can use your own system. Keeping good records will make it much easier when you lodge your quarterly service returns.
For more information, see Keeping worker service records.
Gross ordinary wages
Gross ordinary wages, also known as ordinary remuneration, ordinary wages or ordinary time earnings, is the gross amount of salary or wages, plus included allowances from various awards related to the Community Services Industry.
Gross ordinary wage is used by the Long Service Corporation (LSC) for levy and worker claim calculations.
Gross ordinary wages is a requirement when completing a service return.
Wages must be a gross figure, before tax or salary sacrifices have been deducted.
| Rates of pay, allowances and leave included in gross ordinary wages | Rates of pay, allowances and leave not included in gross ordinary wages |
|---|---|
| Award rate of pay | Overtime (for all workers), leave loading, lump sum payments for accrued annual leave or sick leave, payments in lieu of notice |
| Over award payments | Christmas bonuses and ex-gratia payments, one-off bonuses |
| Shiftwork, weekend work and public holiday penalty rates on normal rostered shifts forming ordinary hours of duty (other than overtime) | Travel allowance, meal allowance, protective clothing allowance, payment for materials and equipment |
| Casual loading | Workers compensation payments where they are paid directly by the insurance company to the worker and redundancy payments |
| On call allowance | Australian Government Paid Parental Leave Scheme |
| Sleepover allowance | Superannuation |
| Broken shift allowance | Long service leave paid on termination |
| First aid, medication administration allowance | Goods and Services Tax (GST) for self-employed contractors |
| Nauseous work allowance | |
| Bilingual qualification, occasional interpreting allowance | |
| All-purpose allowance | |
| Annual leave (where taken as leave) | |
| Sick leave | |
| Personal/Carer’s leave | |
| Bereavement leave | |
| Family and domestic violence leave | |
| Community service leave | |
| Ceremonial leave | |
| Public holidays | |
| Paid maternity/paternity leave/parental leave (when paid directly by the employer) | |
| Workers compensation payments (when made by the employer in the first instance and the employer is then reimbursed by the insurance company) | |
| Jury service | |
| Study leave | |
| Long service leave (when not taken as a lump sum payment) |
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