Employers who are required to register must complete Employer Returns, pay the relevant levies and keep appropriate records.
Register
You must register with Portable Long Service Leave within one month of employing workers covered by the scheme. Please see our coverage tool to see if you are required to register.
Lodge Employer Returns & Pay Levies
An Employer Return will be issued every two months for your completion. Lodgement of the Employer Return and payment of the applicable levy must be made by the due date.
Penalties apply for late lodgement and/or payment.
Due dates
| Return Period | Return and levy due by |
|---|---|
| 1 July to 31 August | 21 September |
| 1 September to 31 October | 21 November |
| 1 November to 31 December |
21 January |
| 1 January to 28 February |
21 March |
| 1 March to 30 April |
21 May |
| 1 May to 30 June | 21 July |
If you prefer, you can choose to lodge Employer Returns online monthly.
Keep Records
You are required to keep records to substantiate the details you declare on your Employer Returns. Records must be kept in South Australia for at least five years after completion of the period they relate to. You may be requested to provide these records to us, particularly if a query arises from a present or past employee.
Records include:
- Payroll records
- Timebooks/attendance sheets
- Bank statements
- Records showing payment to other persons performing any type of construction work
The records must show:
- Worker's name
- Address
- Date of Birth
- Registration number
- Applicable award or agreement
- Classification
- Employment start and cease dates
- Number of days employed
- Rate of pay
Penalties apply for keeping records known to be false or misleading.