Levy Rate Reduction - The levy rate has been reduced to 2% from the January / February 2019 period


Frequently asked questions about Portable Long Service Leave.

What is the difference between long service leave and portable long service leave?

In South Australia, most employees accrue long service leave under the Long Service Leave Act 1987 and must be employed with one employer for ten years to be entitled to long service leave (or seven years for a pro-rata payment). The portable scheme was introduced following negotiations between employers and unions in the 1970's, as due to the nature of the construction industry, workers performing building, electrical or metal trades work tended to change employers more often and couldn't stay with one employer long enough to accrue long service leave.  The portable scheme allows workers to accrue long service leave benefits for work covered by the scheme, regardless of the number of employers they have worked for.

Am I required to register?

The scheme covers employees who work for more than 3 days in any month (each of at least 5 hours) predominantly on-site to perform building, electrical or metal trades work, in a classification of worker referred to in the Building and Construction General On-Site Award 2010, Joinery and Building Trades Award 2010, Plumbing and Fire Sprinklers Award 2010 or the Electrical, Electronic and Communications Contracting Award 2010. Please refer to our coverage tool to see if you are required to register. 

When was the scheme introduced?

The scheme commenced 1 April 1977.

How is the scheme funded?

The scheme is funded by a levy paid by employers based on 2.00% of their worker's remuneration (excluding apprentices who are levy free).  This money is invested and used to pay long service leave entitlements and scheme administration costs.

What is the current levy rate?

The current levy rate (applicable from 1 Jan 2019) is 2.00% of worker's remuneration.

What is remuneration?

When completing Employer Returns, you must calculate the levy payable based on the total remuneration earned by each of your workers during the return period.  Please refer to How to complete Employer Returns to see what to include and exclude in remuneration.

Are the levies tax deductible?

Yes, levies paid by employers are tax deductible in the financial year they are paid.

Can the levies be deducted from my employee's wage?


How do I register?

Please complete an application form.

Can an employee who has been paid long service leave by Portable Long Service Leave work during their scheduled leave?

No, long service leave is time for employees to take a break from work, relax and recharge, so if an employee has been paid to take long service leave by Portable Long Service Leave, they cannot work during their nominated leave period.  Penalties apply.  If you urgently need to recall your employee due to an unexpected issue, please contact us.

Can you provide me with a report of our workers current long service leave entitlements?

You can login anytime to view the entitlement of current employees.

I have been asked to provide a certificate of currency. Can you assist?

Please contact us so we can issue a letter confirming your registration with the scheme.

How do I make levy payments?

The preferred method of payment is BPAY, although Electronic Funds Transfers and cheques are accepted.  Payment reference details are shown on your employer return.  Please note we do not currently accept payment via credit card.

Are working directors required to register with the scheme?

No, working directors are not required to register with the scheme.  If the director wishes, they can join our voluntary working director scheme.  Working directors cannot be registered with the scheme as an normal employee.

I have a new employee, how do I register them with Portable Long Service Leave?

Please add them as a new worker on your next Employer Return.

What happens if one of my employees transfers to or from a role that requires registration in the scheme?

Please refer to the Moving In And Out Of The Scheme.

I am no longer employing workers covered by the scheme, how do I cancel my registration?

Please complete a cancellation request form.

My worker no longer performs work covered by the scheme and has not accrued 1,820 days to be eligible for a pro-rata payment. What happens to the levies paid into the scheme?

Levies and investment earnings covers long service leave payments as well as scheme administrative costs.  If a worker does not accrue 1,820 service days, they are not entitled to a payment.  We have no discretion in this matter.

How does my employee apply for a payment?

Your worker will need to complete Part 1 of the application form and ask you to complete Part 2.