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 ten years to be entitled to long service leave (or seven years for a pro-rata payment). 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.
The 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 our eligibility information to see if you will be required to register.
Employers will be able to fill in the application form online to register.
Currently the scheme is intended to commence from 1 July 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 scheme is funded by a levy paid by employers, based on their worker's remuneratoin (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 has not been determined at this time.
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. More information will be available on completing returns and calculating levies prior to scheme commencement.
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.
After the scheme has commenced, employers will be able to login any time to view the entitlements accrued under the Portable Long Service Leave Act 2024 of current employees.
A certificate of currency will be available for download through the Employer Portal after registration.
Teh preferred method of payment is BPAY, although Electronic Funds Transfers, credit card payment and cheques are accepted. Payment reference details will be shown in your return summary and also on your invoice.
No, 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.
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 claim through the Worker Portal. You will need to approve the request through the Employer Portal. 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.