Here's what you need to know from the beginning.
Registration
Employer registration is currently scheduled to be available in our online portal from 1 July 2025. Businesses employing eligible workers in the community services sector in South Australia will be required to complete the online Employer Registration Application form to register within 28 days of commencement of the scheme.
First Employer Return Lodgement
The first quarterly Employer Return is scheduled to be available from the end of September 2025 and due for lodgement by 21 October 2025. Employers will be required to pay any applicable levies for the quarter by 21 October 2025.
Delayed Registration
An employer may apply for delayed registration through the Employer Registration process. Delayed registration is available to all employers in the sector and will be assessed against the criteria as determined by the Community Services 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.
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 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.
Should a worker hold an entitlement (more than 7 years of service) with your business under the State Act upon registration with the scheme, your business is required to retain 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 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 retain 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.
If a worker holds an entitlement with your business under the State Act (reached either before or after the commencement of the PLSL Act), that liability remains until the worker has claimed that long service leave. If the worker is covered by the Portable Long Service Leave Act 2025 when they make a claim, SA Portable Long Service Leave - Community Services will pay the worker and seek reimbursement from the employer for the service accrued 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.