Employers who are required to register will need to complete Employer Returns, pay the relevant levies and keep appropriate records.
Register
You will need to register with SA Portable Long Service Leave - Community Services within one month of employing workers covered by the scheme. Please see our eligibility information to see if you will be required to register.
Lodge Employer Returns & Pay Levies
An Employer Return will be issued every quarter for your completion. Lodgement of the Employer Return and payment of the applicable levy must be made by the due date.
Penalties apply for late lodgement and/or late payment.
Due Dates
Due dates for Employer Returns are:
| 1 January - 31 March | Due 21 April |
| 1 April - 30 June | Due 21 July |
| 1 July - 30 September | Due 21 October |
| 1 October - 31 December | Due 21 January |
Keep Records
You are required to keep records to substantiate the details you declare on your Employer Returns. Records must be kept for at least five years after completion of the period they relate to. You may be requested to provide these records to us, particularly if a query arises from a present or past employee.
Records include:
- payroll records
- timebooks / attendance sheets
- bank statements
- records showing payment to persons performing any type of community services work
- position descriptions
- employment contracts
The records must show:
- worker's name
- address
- date of birth
- registration number
- applicable award or agreement
- classification
- employment start or cease dates
- number of hours worked
- rate of pay
You may also be required to provide records of long service leave entitlements accrued by and / or paid out to your employees under the Long Service Leave Act 1987.
Penalties apply for keeping records known to be false or misleading.