From 13 February 2026, trainees are included in the apprentice definition and are exempt from levy.

Transitional Arrangements

Here's what you need to know from the beginning.

Employer Registration

Employer registration has been available in the online portal since 1 October 2025. Businesses employing eligible workers in the community services sector in South Australia are required to complete the online Employer Registration Application form to register within 28 days of commencement of the Portable Long Service Leave scheme.

First Employer Return Lodgement

The first quarterly Employer Return will be available from the end of December 2025 and due for lodgement by 21 January 2026. Employers will be required to pay any applicable levies for the quarter by 21 January 2026.

Worker Service Prior to Commencement

If you started working with your employer prior to the commencement of the PLSL Act, your employer will remain responsible for your long service leave accrual and liability under the State Act prior to your registration with the Portable Long Service Leave scheme.

Should you hold an entitlement (more than 7 years of service) with your employer under the State Act upon registration with the Portable Long Service Leave scheme, your employer is required to retain the associated records and funds for the provision of that long service leave. If you already hold an entitlement upon registration with the Portable Long Service Leave scheme, the liability for that long service leave is fixed at the amount that would have been payable the day before registration.

If you do not hold an entitlement (7 years of service) with your employer under the State Act upon commencement, but reach an entitlement after registration, your employer is required to retain the associated records and funds for the provision of the long service leave accrued prior to registration. If you reach an entitlement after registration with the Portable Long Service Leave scheme, the liability for that long service leave is calculated upon claim at the rate defined in the PLSL Act.

If you hold an entitlement with your employer under the State Act (reached either before or after the commencement of the PLSL Act), that liability remains until you have claimed that long service leave. If you are covered by the Portable Long Service Leave Act 2024 when you make a claim, Portable Long Service Leave - Community Services will pay you and seek reimbursement form the employer for the service accrued under the State Act.

If you started working with your employer prior to commencement of the PLSL Act, but you ceased employment before reaching and entitlement under the State Act, your employer is not liable for the service accrued prior to registration with Portable Long Service Leave - Community Services. An employer is only liable for entitlements accrued prior to the designated day where the worker is eligible for a payment under the State Act.