Frequently Asked Questions about 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 10 years to be entitled to long service leave (or 7 years for a pro-rata payment). The Portable Long Service Leave 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.
The Portable Long Service Leave scheme covers employees who work for one or more shifts in a quarter in a role delivering community services or supporting the delivery of community services. Please refer to the eligibility information to see if you will be required to register.
Employers can register through the online registration form here.
The Portable Long Service Leave scheme commenced from 1 October 2025.
Service accrued prior to commencement of the scheme is only able to be claimed by the worker if they remain employed with your business for more than 7 years and hold a long service leave entitlement under the Long Service Leave Act 1987. Please refer to the Transitional Arrangements for more information.
The Portable Long Service Leave scheme is funded by a levy paid by employers, based on 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.
The levy rate is currently set at 2.2%.
Details of what to include and exclude when calculating remuneration can be found here.
Yes, levies paid by employers are tax deductible in the financial year they are paid.
No, levies must not be deducted from an employee's wage.
Yes, casual employees are also required to be registered if they are working in an eligible role.
Long service leave is a well-deserved break for a worker to relax and recharge, so workers are encouraged to take a break for their long service leave. However, a worker may make a claim for a cash-out payment (in lieu of time off) if they would prefer a payment rather than some time off work.
Employers can login any time to view the entitlements accrued under the Portable Long Service Leave Act 2024 of current employees.
The preferred method of payment is BPAY, although Electronic Funds Transfers and credit card payments are accepted. Payment reference details will be shown in your return summary and also on your invoice.
Working directors may not be registered with the scheme as a normal employee. A Working Director may join our voluntary Working Director scheme if they wish. Please refer to the Working Directors page for more information.
New workers can be added any time through the Employer Portal after you have registered as an employer. You can add new workers one at a time or use a spreadsheet template to upload multiple workers at the same time. New workers can also be added when you complete your Employer Returns.
Please refer to the Moving In and Out of the Scheme.
The Portable Long Service Leave scheme does not make superannuation contributions for workers when they are on Portable Long Service Leave.
Generally, an employee will continue to be paid superannuation whilst in receipt of paid long service leave. The Board notes that the Australian Taxation Office's Interpretative Decision 2005/33 provides guidance regarding superannuation contributions under a different portable long service leave scheme, however, this is not a Ruling or Determination, and this Interpretative Decision does not consider the specific features of the South Australian community services scheme, its transitional arrangements, and salary sacrificing arrangements. An employer may wish to seek their own independent advice in relation to their obligations under the Portable Long Service Leave Act 2024.
Generally an employee will continue to accrue annual leave and personal/carer's leave entitlements while being away from work on long service leave. An employer may wish to seek their own independent advice in relation to its obligations under the Portable Long Service Leave Act 2024.
Please log into the Employer Portal and complete a cancellation request. All Employer Returns will need to be lodged and workers terminated.
Levies and investment earnings cover long service leave payments as well as scheme administrative costs. If a worker does not accrue 84 Months of service, they are not entitled to a payment. We have no discretion in this matter.
Your worker will need to submit a long service leave claim form, currently available for download here. You may also be asked to provide further information regarding the worker's rate of pay and service accrued prior to commencement of the scheme. In 2026, worker claims and approvals will move to the online portals.
No. Workers may not take long service leave before 10 years unless they are employed under an Enterprise Agreement that expressly allows for leave to be taken before 10 years.
Yes. Trainees are now included in the definition of an apprentice under the Portable Long Service Leave – Community Services scheme and are exempt from levy payments.
A trainee is a worker engaged under a recognised training contract under relevant state or national training legislation. The worker must have a formal, registered training contract in place.