The Coal LSL payroll levy is 2.7 per cent of eligible wages, paid monthly, and the eligible wages figure depends on which of the three branches of section 3B the employee sits in: a base rate of pay, an annual salary, or casual. This calculator applies the branch test and shows which formula it used and why. Estimate only, and check the current prescribed percentage before relying on a figure.
Work out eligible wages and the payroll levy under section 3B of the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992. Pick how the employee is paid, enter this month's figures, and see which formula applies and why.
Estimate only. This tool applies the payroll levy rate and the eligible wages formulas in the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 and the Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018 to figures you enter. It is general information, not legal, tax, accounting or financial advice, and it is not a tax agent service. No adviser relationship is created by using it.
The levy rate applied is 2.7 per cent, shown as at 24 August 2026. Check the current prescribed percentage in section 6 of the Payroll Levy Regulations 2018 on the Federal Register of Legislation before relying on any figure.
This is not a lodgement channel. Your monthly return must be made on the Levy Advice form approved under the Coal Mining Industry (Long Service Leave) Payroll Levy Collection (Return Form) Instrument 2023, downloaded fresh each month from Coal LSL. Where anything here is inconsistent with the Acts, the Regulations or the approved form, those prevail.
This tool does not decide whether an employee is an eligible employee, does not calculate long service leave accrual or reimbursements, and does not calculate additional levy on late payments.
Eligible wages vary each month. Do not set a fixed or automatic levy payment from any figure produced here.
No guarantee or liability is accepted for the accuracy, reliability, currency or completeness of the output. Verify against Coal LSL.
These are gaps in the Act, the Regulations and the guidance note, not gaps in this tool. This tool does not guess a treatment for any of them, and it does not offer an input for any of them. Ask Coal LSL.
No rounding rule is published in the Act, the Regulations or the guidance note. This tool rounds the levy half up to the nearest cent at the final step only. The unrounded figure is shown above whenever it differs from the rounded figure.
The levy rate applied is 2.7 per cent, shown as at 24 August 2026. Check the current prescribed percentage in section 6 of the Payroll Levy Regulations 2018 on the Federal Register of Legislation before relying on any figure.
Only bonuses paid weekly, fortnightly or monthly count. Quarterly, half-yearly and annual amounts are excluded, not spread across the year.
Section 3B does not mention it at any point, so this tool does not guess a treatment and offers no input for it.
No rounding rule is published in the Act, the Regulations or the guidance note. This tool rounds the levy half up to the nearest cent at the final step only, and shows the unrounded figure whenever it differs from the rounded one.
No. This is not a lodgement channel. The monthly return must be made on the Levy Advice form approved under the Coal Mining Industry (Long Service Leave) Payroll Levy Collection (Return Form) Instrument 2023, downloaded fresh each month from Coal LSL.
| Label | Branch | Eligible wages | Levy | |
|---|---|---|---|---|
| Total | $0.00 | $0.00 |
Expense reimbursements are excluded under section 3B(1)(b)(iii). Including them here is a common error.
Used with the casual loading below, when the instrument specifies a loading that can be quantified separately.
Used instead of base rate pay and loading, when the loading is already inside the ordinary rate or cannot be quantified separately.