Employers must record service for their eligible workers 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.
Due dates
You must submit and pay returns by the end of the month following each quarter.
Quarter | Due date |
Jan-Mar | 30 April |
Apr-Jun | 31 July |
Jul-Sep | 31 October |
Oct-Dec | 31 January |
Workers to include in a return
Each return must include a list of all covered workers and apprentices that have worked for you in the ACT in that quarter.
These workers should not be included on your return:
- working directors and sub-contractors (should be reported through a separate Contractor return)
- workers not performing relevant work (for example, office workers)
- workers who did not perform work in the ACT in that quarter
- workers 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 worker, your return must specify:
- worker registration number with ACT Leave (if known)
- worker 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 apprentice wages in relation to those days (if an apprentice)
- the gross ordinary wages in relation to those days (if an employee).
See the Return checklist and calendar for more information.
Registering a new worker
To register a new worker, 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 a worker on a return will automatically register the worker with ACT Leave, if they haven’t already been registered through a previous employer.
For the new worker, you must also provide their:
- date of birth
- phone number
- postal address
- details on whether they are an apprentice or not.
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 us to exempt their wages 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 may result in penalties for late lodgement.
No workers
If you no longer have any eligible workers 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.
You can also contact us to stop your registration.
If you later have employees working in the ACT, you must reapply for registration.
Workers working in multiple jurisdictions
If a worker 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 a worker 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.
Penalty | Applied at | Value |
1st late submission fee | 1 month after the end of the quarter | $200 |
2nd late submission fee | 2 months after the end of the quarter | $200 |
Infringement notice | 3 months after end of the quarter | $640 for individuals $3,200 for corporations |
Late payment of quarterly returns
Interest may be charged on any unpaid levies.
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.
Reminders
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.
Go to the portal
- Due dates
- Workers to include in a return
- Information to include in a return
- Registering a new worker
- Apprentices (construction only)
- No workers
- Workers working in multiple jurisdictions
- Late submission of quarterly returns
- Late payment of quarterly returns
- Reminders
- Extensions of time
- Lodge quarterly return online
- More information
