Document ID: chunk:federal_register_of_legislation:F2023N00596:schedule:2:p1
Version: federal_register_of_legislation:F2023N00596
Segment Type: schedule
Provision Reference: sch 2 (pt 1/7)
Character Range: 5334–10904

Schedule 2—User Guide for completion of the levy return

Introduction

This user guide provides instruction for employers on how to complete the levy return as required under subsection 5(1) of the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 (Collection Act).

Collection of the levy return is the responsibility of the Coal Mining Industry (Long Service Leave Funding) Corporation (CLSL). The levy return collects information relating to the employment of eligible employees as defined in subsection 4(1) of the Coal Mining Industry (Long Service Leave) Administration Act 1992 (Administration Act) to allow CLSL to perform its functions. Employers are required to submit a levy return for each month that that they employ eligible employees.

Important information

CLSL is required to approve the levy return form as a notifiable instrument in accordance with subsection 4(2A) of the Collection Act. To access the levy return in the format required for submission, please visit www.coallsl.com.au.

This user guide is for levy returns for periods after 1 January 2024. The information on the levy return allows CLSL to collect information on casual employees required to implement changes made to CLSL's legislation as a result of the Fair Work Legislation Amendment (Protecting Workers Entitlements) Act 2023.

Instruction

This section provides guidance on how to complete each field on the levy return. Drop-down fields available on the version of the levy return required for submission are provided.

Terms in bold font are defined in the glossary of terms and supporting legislation.

Section 1 – Employer Details
This section provides identifying information in relation to the employer of eligible employees such that CLSL can confirm that the entity has fulfilled its obligations to submit the levy return.

Field                                                                                                                                                                                                Instruction
Employer ID                                                                                                                                                                                          Unique number provided to employer by CLSL at time of registration.

                                                                                                                                                                                                     {six- or seven-digit number}
Company name                                                                                                                                                                                         The legal entity name of the employer.
Month                                                                                                                                                                                                The applicable month for the levy return.
Year                                                                                                                                                                                                 The applicable year for the levy return.
Total eligible wages                                                                                                                                                                                 Automated field.

                                                                                                                                                                                                     The sum of eligible wages paid for all eligible employees during the applicable month.
Total levy payable                                                                                                                                                                                   Automated field.

                                                                                                                                                                                                     The sum of the total levy payable for all eligible employees.

Section 2 - Entrants
This section provides detailed information in relation to employees commencing eligible employment in the reporting period.
Field                                                                                                                        Instruction
LSL number                                                                                                                   Unique number for each individual eligible employee registered under CLSL's scheme.

                                                                                                                             If the employee has not previously been an eligible employee under the scheme, they will not have an LSL number for the first levy return on which they are included, and this field should be left blank.

                                                                                                                             {Six- or seven-digit number, no spaces}
Surname                                                                                                                      The employee's legal surname consistent with formal identification.

                                                                                                                             {Abbreviations,