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ISSUE 1 \\\ APRIL 2019
Serving the black coal mining industry
Black coal mining continues to hold a strong position in Australia’s economy and our long service leave scheme plays an important part in supporting the industry.
So far this financial year:
- Employers have enjoyed a reduction to the levy rate from 2.7% to 2.0% of eligible wages, the first reduction in nearly a decade and an indication of the strong position of the fund.
- More than 100* additional employers have registered for the scheme.
- Active eligible employees have increased by more than 2,000*.
Our purpose is to connect employers and employees with long service leave for the good of Australia’s black coal mining industry.
We have introduced this periodic update to provide information that we trust will benefit you in your important role of facilitating long service leave entitlements for eligible employees in the black coal mining industry.
Please visit our website for additional information and supports. We are also at the end of a phone line or email if you need us – get in touch.
*At March 2019
Reporting on casual hours
It’s not uncommon for payroll teams to experience uncertainty around the correct way to report on casual employee hours; fortunately, the answer is simple.
The legislation requires employers to report and pay a levy on ALL hours worked and paid to eligible casual employees.
When completing the monthly Levy Advice form, please check that your organisation has reported on, and paid a levy for, all hours worked by its eligible casual employees. Any errors will need to be remedied by submitting an adjustment levy advice for the period in which the error was found and back-paying the difference of levy amount.
Our friendly client
service teams are available to support you with reporting queries and can even provide training if required.
Mastering the Levy Advice form
We’ve recently updated the Levy Advice form to help you deliver a more accurate report each month.
Here are some tips for using the form which may assist with faster completion and processing:
- Always use the latest Coal LSL levy advice form – it has all the information needed to guide you through completing it accurately. Do not alter it in any way (other than to add data lines) or it will be returned for resubmission.
- As soon as you open the form, click on ‘Enable Content’ which appears in an alert bar. This enables you to use the form and avoids you missing certain fields which must be completed for our team to process your form.
Ensure you have sufficient lines for data. Lines need to be added in the middle of each section – don’t use the first or last lines in each section because changes will interfere with the spreadsheet formulas.
The Comments field is provided for additional information that isn’t accommodated elsewhere in the form. For example: the date that an employee changes from full-time to part-time work; if an employee is on leave but is paid that month for a bonus earned.
If you have a casual employee who did not work any hours, enter zero in the Total Hours Worked column under the Employee Details section.
If you have a full-time or part-time employee who did not work any hours, they need to be entered in both the Periods of Unauthorised Absence/Unpaid Leave/Workers Compensation section and the Employee Details section, showing zero hours in the Total Hours Worked column.
Before submitting the form, click on the brown ‘Please tick’ box to automatically populate the current date and confirm that your organisation certifies the accuracy of data in the form.
The Levy Advice form and a helpful guide, How to complete a Levy Advice form, are available on our website.
Annual audit report 2018-19
Just a reminder that audit reports for 2018–19 must be lodged with Coal LSL within six months of the end of financial year.
Employers of eligible employees must lodge an annual audit report with Coal LSL each year. This is legislated under Section 10 of the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992. Non-compliance may result in civil and criminal penalties.
We strongly encourage you to contact your auditor to arrange lodgement of your report as soon as practical after the end of the financial year.
If you require confirmation in writing of the Employer ID number(s) that your audit report(s) will relate to, please let us know.
You can lodge your audit report by email or mail it to Coal LSL, Locked Bag 2021, Newcastle NSW 2300.
Support materials are available on our website under Guidance Note on Audit Report Requirements.
If you have any questions about audit report requirements, please email us or call us on 1300 852 625.
Diary dates
Important dates for your diary:
- Levy advice and payment for April are due on or before 28 May.
The form and helpful guide are available on our website under Employer Forms/Levy Advice Form.
- Annual audit report for 2018–19 is due within six months of the end of the financial year.
Support materials are available on our website under Guidance Note on Audit Report Requirements.
Phone: 1300 852 625
General enquiries: query@coallsl.com.au
Office hours: Monday to Friday from 8:30am-5:00pm (AEST)
Mail: Coal LSL, Locked Bag 2021, Newcastle NSW 2300
ABN: 12 039 670 644
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