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

What do I have to do?

Employers who are required to register must complete Employer Returns, pay the relevant levies and keep appropriate records.


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 January to 28 February 21 March
1 March to 30 April 21 May
1 May to 30 June 21 July
1 July to 31 August 21 September
1 September to 31 October 21 November
1 November to 31 December 21 January

If you prefer, you can choose to lodge Employer Returns online monthly. Or if all of your employees are apprentices, you may choose to lodge annually. 

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.