Reporting Service

• Input the days and wages information for your existing workers and any new workers you need to add. For more information on allowances and how to correctly report days and wages, see the ‘What To Include In The Days and Wages‘ menu below.
• Submit your WDW return – Review the information you have entered any all changes you have made before submitting your WDW return.
• Your invoice will be emailed to the email address you’ve stored with us, or you can change to a different one of your choosing. There’s the option to print or save a copy of your submission for your records too.
• You’ll be able to see the status of your WDW return in real-time by accessing the My WDWs menu. There are various stages and statuses to note – watch the video above to see explanations of the different stages.

For all online submissions that contain wages details, an invoice will be emailed, and you will see the WDW status Invoiced / Payment not yet received. The invoice attachment in your email will contain details of how you can make payment via BPay – make sure that you use the unique BPay reference for the specific period you’re aiming to pay for, as the reference number will change for each new invoice. If you happen to lose the BPay reference, you can find this in the MY WDWs menu. You’ll notice the Pay Now button which you can click on to pay your invoice via credit card there and then, or use the invoice ID as your BPay reference for that payment.

For more details on payment options visit the Charges webpage.

The submission date for each quarter’s WDW return is the 14th of the following month after that quarter. LeavePlus will enforce compliance measures for late return submissions and late payments. These measures are outlined in the employer Obligations webpage. The table below outlines the specifics of each quarter, including submission dates.

DAYS – The days to be reported on your WDW are inclusive of what is classed as part of a normal working contract: standard working week days, annual leave, sick leave, public holidays, RDOs, and school days for apprentices. For any time on WorkCover, a separate column is provided for you to record this information on the WDW form.

WAGES – For all tradesmen employees, including any Working Directors, you must include the total amount of gross wages pertaining to the days for the period in total. For apprentices no wage details are required. The reported wages are to be inclusive of standard hours only (no overtime) and any allowances relating to covered work during these hours.

The table below gives you a breakdown of what to include/exclude when reporting wages:

In the construction industry there can be many different types of workers who get paid in very different ways. See the below menus for Working Directors and for Casual Workers on Non-Set Hours to see videos which explain how to report days and wages for each of these worker types.

The WorkCover / Unpaid Sick Leave column exists for the benefit of any workers who aren’t able to accrue service as normal due to an extended medical absence, where they are still employed by your business but are not being paid by you.

This could be due to having used up their allocation of paid sick leave or because they are being paid through WorkCover/Workers Compensation Insurance/TAC while unable to work.

Employers can report up to 104 weeks of WorkCover / Unpaid Sick Leave per injury or medical absence for each worker* – wages details are also not required for any days of WorkCover / Unpaid Sick Leave.

This column is NOT to be used to report:

• Regular paid sick leave
• Leave Without Pay (LWOP)
• Long Service Leave

Regular paid sick leave is a statutory requirement of the worker’s employment with your business – therefore both regular sick days and their respective wages are to be included in the normal working days and wages columns.

Leave Without Pay (LWOP) is simply a day not worked and a day for which no wages are paid, therefore no details are to be recorded for these days in any part of the Workers Days & Wages form.

Long Service Leave is paid and credited by LeavePlus, so we’ll already know about that.

*LeavePlus may request medical certificates and WorkCover documentation as proof of the dates each injury/illness occurred if the period exceeds 104 weeks.

For any normal worker tradesperson who has worked more than 5 days within the month, you must record the days worked and total gross wages for the period. Include all working days, days taken as annual leave and sick leave, RDOs, and public holidays. Effectively for a full-time worker the only time their service should be reported as less than the maximum days available for the period is if they have taken any time as unpaid leave or if they perform a partially covered trade.

For any periods of unpaid sick leave or time taken as WorkCover, there is a separate column for reporting this (no wage details are required for any service pertaining to WorkCover days). LeavePlus can credit WorkCover days towards Long Service Leave up to a maximum of 104 weeks per injury or unpaid sick leave absence.

Working directors fall into one of two categories depending on how they are paid – those who take a consistent and provable PAYG wage, and those who are not (often taking drawings or inconsistent amounts from the company).

Consistent PAYG wages

If a working director takes a consistent wage provable through pay slips showing PAYG and tax withheld at the time of payment, then you can report wages for the period consistent with the days worked on your quarterly Workers Days and Wages return.

Inconsistent wages / drawings

If the working director does not take a consistent wage and you cannot provide proof of your PAYG wage, you are required to report your service to LeavePlus based on the ‘Minimum Contribution Rate’ for your trade – you can find these in the menus below. Any subsequent Long Service Leave claim for the working director will then be paid out according to this same rate.

Employers are required to report service details quarterly for all workers who perform more than 5 days of covered work within a month. This includes full-time-permanent, part-time-permanent and workers on Non-Set Hours (casual workers).

For workers on Non-Set Hours there is a specific method of reporting days and wages.

FOR WAGES REPORTING – For a worker whose terms of employment do not fix their weekly number of hours, the employer pays contributions for the first 38 hours worked. The amount is the actual remuneration paid to the worker for those 38 hours at the applicable rate/s paid i.e. ordinary time, time and one half and double time rates, inclusive of allowances and loading paid.

FOR DAYS REPORTING – For a worker whose terms of employment do not fix their weekly number of hours, the employer reports to LeavePlus the number of days worked based on a 7.6 hour day. This requires the employer to convert the hours worked to days by dividing the total hours worked (maximum 38) by 7.6 hours, rounding upwards to a whole day, at a weekly maximum of 5 days reportable service.

Download the Casual Timecard for the desired quarter below to keep a better track of the work performed by any of your workers who are on non-set hours:

For apprentices you need only record the amount of days worked – no wage details are required as LeavePlus covers the LSL service credits for an apprentice for the first four years (1,040 days maximum) of covered apprenticeships.

Changing an Apprentice To a Worker online: If an apprentice has changed to a worker, or a worker to an apprentice within the quarter, select the date when they changed over and just report the days they worked – you will only be asked to report wages details for them in the next WDW period after you’ve changed them to a worker (instructions in video above).

Exceeding Four Years With Proof: If an apprentice has exceeded their four year service period and can present an official extension of apprenticeship document, LeavePlus can continue to record their service as an apprentice in our system.

Exceeding Four Years Without Proof: If an apprentice exceeds the maximum days available which LeavePlus can credit to them without being able to present an official extension of apprenticeship document, then they must be treated as a worker in our system, at which point both days AND wages details will be required on your WDW submissions. If the reported wage falls below our minimum contribution rate for their relevant trade, LeavePlus reserves the right to charge the employer for contribution costs based on the applicable minimum contribution rate.

The “Two Thirds” rule

In any given Workers’ Days and Wages period where an individual apprentice or worker performs covered work for at least two thirds of their employment, the employer must record 100% of that individual’s employment in the Workers’ Days & Wages form for that period.

Therefore, where a Worker is considered fully covered according to the Two Thirds Rule, the employer must base contributions to LeavePlus on 100% of the worker’s gross ordinary wages (not including overtime) for the total number of days worked.

The table below breaks down what to include/exclude when reporting wages:

A Worker has to be with the same employer for the entire service period for the Two Thirds Rule to apply.

Workers whose service may be subject to the two thirds rule include those who are only covered when performing work on commercial sites such as Landscape Gardening Services:

Using this Landscape Gardening example, an employee may work for the employer for the full WDW period (65 days), but perform a mix of covered (commercial – 43 days) and non-covered (domestic – 22 days) work.

Where the proportion of covered-work vs non-covered-work is more than two thirds (in this case 66%), the days and wages must be rounded up to reflect the full employment period.

Equally, where a worker has split duties between on-site-construction roles and office-admin or surveying responsibilities, the two thirds will also apply:

In this example, an employee may work for the employer for the full WDW period (65 days) but perform a mix of covered (on-site-construction – 47 days) and non-covered (office-admin/surveying – 18 days) work.

Where the proportion of covered-work vs non-covered-work is more than two thirds (in this case 72%), the days and wages must be rounded up to reflect the full employment period.

For all instances where the proportion of covered-work vs non-covered-work does not exceed two-thirds, then the service should be reported only as the days performing covered work and their equivalent total gross wages.

Any new workers may be added onto the WDW using the Add New Worker button. You will be required to provide the following details:

• Personal Details: LeavePlus member number (if known), full name, Date of birth, mobile phone number, email address
• Contact Address: Full home address, full postal address (if different from home address such as PO Boxes etc.)
• Email Address: All worker statements are online only, so a contact email address mandatory for new workers to ensure they can easily sign up for online access.
• Service Details: Worker type (worker/apprentice/working director) Industry type (building/electrical/metal) Trade type (e.g. carpenter, electrical worker, welder etc.) Start date Days worked and wages for the reporting period only.

If a worker has commenced with you before the start of the current reporting period (quarter), you must not record any days or wage details relating to work performed prior to the reporting period.  Those days and wages details will need to be credited to the previous invoicing period during which the workdays were actually performed.

LeavePlus will need to process a retrospective adjustment to backdate any service relating to work performed prior to the start of this period.  Use the ‘Contact Us’ function in the Online Services Employer Portal to get in touch with our team about backdating service for your workers.

Workers who have terminated during the current reporting period must be removed from your active workers list – instructions on how to do this can be found in the video above. Simply enter the date they ceased with you in the Employment End Date column and they will cease to appear on future online submissions.

Days and wages for covered work performed during the reporting period must still be recorded in your online submission.

Where any annual leave was paid out upon termination, both the monetary amount and the number of days pertaining to the amount must be reported, even if this exceeds the maximum days for the quarter.

Terminated & Reemployed In The Same WDW Period

If a worker is terminated and then reemployed within the WDW period, you do not have to terminate the worker, as this is still classed as one continuous employment period.

However if you paid out any annual leave days or unused RDOs to them as part of any termination payments, you must still include those days and the wages pertaining to them on your online submission, regardless of them having commenced employment with you again.

If you engage subcontractors then they are technically self-employed under their own sole trader or partnership ABN, invoicing you directly for their time. You have no obligation to record their LSL service credits with us – self-employed subcontractors can elect to do this for themselves through LeavePlus directly. They are not to be included on your existing workers list unless you are taking them on as an actual employee.

However, a subcontractor may be deemed by LeavePlus as a worker if there is a master/servant relationship from employer to subcontractor; the subcontractor is not free to come and go as they please and do jobs for other people, they work exclusively with the one employer, and their Superannuation contributions are paid for by the employer. In this instance the subcontractor must be treated as an employee and added to your current workers list. All days and wages submissions must be indicative of a gross wage.

For the purposes of completing your quarterly WDW submission, the below table outlines both the weekly and daily rate for each trade. Simply locate the applicable trade in the table and use the daily rate multiplied by the amount of days worked in the quarter.

The trades listed below come under various awards – MA000020 covers Building and Construction General On-site Award 2010. MA000036 covers Plumbing & Fire Sprinklers Award 2010. These are awards are still in place and active in 2023/2024.

For the purposes of completing your quarterly WDW submission, the below table outlines both the weekly and daily rate for each trade. Simply locate the applicable trade in the table and use the daily rate multiplied by the amount of days worked in the quarter (normally this is around 65 days maximum per quarter).

The trades listed below come under the following awards which are in place and active for 2023/2024: Electrical, Electronic and Communications Contracting Award 2010 – MA000025.

For the purposes of completing your quarterly WDW submission, the below table outlines both the weekly and daily rate for each trade. Simply locate the applicable trade in the table and use the daily rate multiplied by the amount of days worked in the quarter (normally this is around 65 days maximum per quarter).

The trades listed below come under the following awards which are in place and active for 2023/2024: Building and Construction General On-site Award 2010 – MA000020. Manufacturing & Associated Industries & Occupations Award 2010 – MA000010