Employers must record service for their eligible employees by submitting quarterly returns.
You must submit returns electronically through the portal. There are 2 ways to do this:
- directly enter your return information
- download, complete and upload information using a CSV file.
Once you have submitted a return, you will receive a confirmation of the levy due and instructions on how to make a payment.
You must submit and pay returns by the end of the month following each quarter.
Employees to include in a return
Each return must include a list of all covered employees that have worked for you in the ACT in that quarter.
These employees should not be included on your return:
- working directors and sub-contractors (should be reported through a separate Contractor return)
- employees not performing relevant work (for example, office workers)
- employees who did not perform work in the ACT in that quarter
- employees who ceased in previous quarters (unless they are returning to work for you, in which case you should also include the new start date).
Information to include in a return
For each employee, your return must specify:
- employee registration number with ACT Leave (if known)
- employee name (should be the employee’s legal name, not a nickname)
- the start date and/or termination date of the employee (if applicable)
- the number of days the employee performed relevant work in the ACT
- the gross ordinary wages in relation to those days (if an employee).
See the Return checklist and calendar for more information.
Registering a new employee
To register a new employee, simply add them to your next return. Depending on your method, do this by:
- pressing the “Add new employee” button when editing the return through the portal
- adding a new row in the CSV file.
Adding an employee on a return will automatically register the employee with ACT Leave, if they haven’t already been registered through a previous employer.
For the new employee, you must also provide their:
- date of birth
- phone number
- postal address
Apprentices (Building and Construction only)
You must include apprentices in each quarterly return.
You must provide us with a copy of the training contract when registering the apprentice for their wages to be exempt from the levy calculation.
If you registered the apprentice electronically by adding them to the quarterly return, you must email a copy of the training contract separately to us.
If you only had apprentices in a given quarter, there will be no levy due on that quarter. You must still lodge a return to specify the number of days worked and the apprentice wages.
Failure to lodge a quarterly return by the due date will result in penalties for late lodgement.
If you no longer have any eligible employees working in the ACT, you must still lodge a ‘nil return’ for as long as your registration remains active.
Failure to lodge a quarterly return by the due date may result in penalties for late lodgement.
Contact us to stop your registration.
If you have employees working in the ACT in the future, you must reapply for registration.
Employees working in multiple jurisdictions
If an employee performs work in multiple jurisdictions, you should report only the days worked in the ACT in the quarterly return. You should also report the gross ordinary wages related to days worked in the ACT.
For example, if an employee worked 20 days in the ACT and 45 days in NSW in a quarter, the quarterly return should specify 20 days and the gross ordinary wages related to those 20 days.
Late submission of quarterly returns
If you fail to submit your returns by the due date you will be liable to pay ACT Leave late submission fees.
You may also be issued an infringement notice if you fail to submit your return within 3 months after the end of the quarter.
1st late submission fee
1 month after the end of the quarter
2nd late submission fee
2 months after the end of the quarter
3 months after end of the quarter
$640 for individuals
$3,200 for corporations
Late payment of quarterly returns
The current interest rate applied for late payment of quarterly returns is 7.5%.
If you’re experiencing difficulties in either submitting or paying your quarterly return, contact us before the due date for each quarter to discuss options to avoid penalties.
We send automatic email reminders to all registered employers about a week before the returns are due.
Extensions of time
If you’re unable to submit or pay a return by the due date you may request an extension of time by contacting us before the due date.