Transitional Arrangements

Employer Registration

Employer registration will be available in our online portal from 1 October 2025. Businesses employing eligible workers in the community services sector in South Australia will be required to complete the online Employer Registration form to register within 28 days of commencement of the 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.

Delayed Participation

An employer may apply for delayed participation through the Employer Registration process. Delayed participation is available to all employers in the sector and will be assessed against the criteria as determined by the Community Services Sector Long Service Leave Board. An employer will need to provide the date they wish to register from, the reasons for the delay, and any available documentation to support their request.

The Board has determined that delayed participation will only be granted to employers under exceptional circumstances, and participation may not be delayed longer than 12 months.

Should an employer be approved for delayed registration, the liability for long service leave accruals and liability will continue to apply as per the Long Service Leave Act 1987 (State Act) until the agreed registration date.

Worker Service Accrued Under the Long Service Leave Act 1987 (State Act) Prior to Commencement

If you have been employing workers who are eligible for portable long service leave prior to the commencement of the Portable Long Service Leave Act 2024 (PLSL Act), you will remain responsible for their long service leave accrual and liability under the State Act for their period of employment prior to registration with the scheme.

Workers with more than 7 years of service upon commencement

Should a worker hold an entitlement (more than 7 years of service) with your business under the State Act upon commencement of the scheme, your business is required to keep the associated records and funds for the provisions of that long service leave. For workers who already hold an entitlement upon registration with the scheme, the liability for that long service leave is fixed at the amount that would have been payable the day before registration. If you are registering from 1 October 2025, the liability will be calculated on 30 September 2025.

When the worker claims, SAPLSL-CS will pay the worker directly and seek reimbursement from you for the portion of service accrued under the State Act that was used in the claim. During the processing of the payment, we'll confirm the amount of long service leave owing to the worker, the current remaining liability you hold, and the workers weekly rate of pay (as calculated under the State Act) at time of claim. The worker will be paid for the service accrued prior to commencement just as they would be under the State Act.

Example:

• Sally has 10 years of continuous service with her employer on 30 September 2025. She has reached an entitlement ot long service leave under the State Act before the new scheme begins. In 2026, Sally decides to take her leave. Here's what happens:
• Sally applies for long service leave via the SAPLSL-CS Worker Portal
• SAPLSL-CS seeks approval from Sally's employer for the leave to be taken. During this process, SAPLSL-CS also confirms the Sally's weekly rate of pay (as per the State Act), the balance of leave accrued prior to commencement of the PLSL Act, and the Employer's remaining liability.
• SAPLSL-CS pays Sally for her long service leave using the information provided by the employer.
• SAPLSL-CS sends an invoice to Sally's employer to recover the cost of the leave that Sally accrued under the State Act prior to commencement. The total amount owing on this invoice will not exceed the liability held for Sally's long service leave as calculated on 30 September 2025.

Workers who accrue a long service leave entitlement with their employer after commencement

If the worker does not hold an entitlement (7 years of service) with your business under the State Act upon commencement, but reaches an entitlement after registration, your business is required to keep the associated records and funds for the provision of the long service leave prior to registration. For workers who reach an entitlement after registration with the scheme, the liability for that long service leave is calculated upon claim at the rate defined in the PLSL Act.

When the worker claims, SAPLSL-CS will pay the worker directly and seek reimbursement from you for the portion of service accrued under the State Act that was used in the claim. During the processing of the payment, we'll confirm the amount of long service leave owing to the worker, and the workers weekly rate of pay (as calculated under the State Act) at time of claim. The worker will be paid for the service accrued prior to commencement just as they would be under the State Act, and the Employer's liability will match the payment made to the worker.

Example:

• David has 6 years of continuous service with the same employer on 30 September 2025. In this instance, David hasn't reached an entitlement to long service leave before the scheme starts. David continues to work with his employer and starts accruing portable long service leave from 1 October 2025. Upon reaching 10 years of employment with his employer, David decides he would like to take long service leave. Here's what happens:
• David applies for long service leave via the SAPLSL-CS Worker Portal.
• SAPLSL-CS seeks approval from David's employer for the leave to be taken. During this process, SAPLSL-CS also confirms David's weekly rate of pay (as per the State Act), and the balance of leave accrued prior to commencement of the PLSL Act.
• SAPLSL-CS pays David for his long service leave using information provided by the employer.
• SAPLSL-CS sends an invoice to David's employer to recover the cost of the leave that David accrued under the State Act prior to commencement. The total amount owing on this invoice will be the same amount as was paid to the worker for long service leave.

Workers who leave their employer before reaching an entitlement under the State Act

If you were employing workers eligible for portable long service leave prior to commencement of the PLSL Act, but they ceased employment before reaching an entitlement under the State Act, the employer is not liable for service accrued prior to registration with SA 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.

Example:

• Emily has 3 years of service with her employer when the new portable long service leave legislation takes effect on 1 October 2025. She remains employed with her employer for another year, but then moves to a new company from 1 October 2026.
• Emily's portable long service leave from 1 October 2025 to 30 September 2026 is retained on her portable long service leave account.
• The long service leave that Emily accrued prior to commencement of the scheme is cancelled (as she was not employed with her employer for at least 7 years). Emily's employer do not continue to hold a liability for her long service leave accrued under the State Act before commencement because she did not reach an entitlement before changing employers.

Employer Liability

If a worker reaches an entitlement under the State Act with an Employer, either before or after the scheme commences, the Employer remains liable for the worker's long service leave entitlements accrued before commencement of the PLSL Act until that liability has been claimed, including after termination from that employer.

If the worker does not reach an entitlement under the State Act with an employer before terminating, the service prior to commencement of the scheme is not counted towards the worker's portable long service leave entitlement, and the employer does not continue to hold that liability.

Extinguishing Liability

Under the PLSL Act, an employer and worker may agree to extinguish the liability held by the employer for long service leave accrued before commencement of the scheme. A form will be available for download for workers and employers wishing to use these provisions and must be signed by both the employer and worker. The form must be submitted to SAPLSL-CS along with evidence of the payment.