Employers who are required to register will need to complete Employer Returns, pay the relevant levies and keep appropriate records.
Register
If you already have eligible workers, you will need to register with SA Portable Long Service Leave- Community Services within 28 days of the scheme commencement. If you have become eligible employer after the scheme commenced (after 1 October 2025) and/or recruited your eligible workers after that time, you must register within 28 days of employing an eligible worker. Please see our eligibility information to see if you will be required to register.
Lodge Employer Returns
An Employer Return will be issued every quarter for your completion. The Employer Return will be used to determine which workers are credited with service in the quarter and to calculate the applicable levies. Lodgement of the Employer Return and payment of the applicable levy must be made by the due date.
The employer will be required to report the total gross Remuneration paid to the worker in the quarter, along with the number of weeks of work that remuneration relates to.
Levy Calculations
The Employer will be required to provide the total gross Remuneration paid to each worker during the quarter on their Employer Return form. The Remuneration reported will be used to calculate the applicable levy and to determine the worker's rate of pay when they claim their long service leave.
The levy rate is currently set at 2.2% of the gross remuneration.
The Portable Long Service Leave Regulations 2025 define which payments to the worker are included for the purposes of Remuneration. The list includes most forms of paid leave and some allowances, but also states that any payments to the worker not explicitly excluded should be included when calculating Remuneration.
| Included | Excluded |
| Ordinary hours | Annual leave loading |
| Annual leave (excluding annual leave loading) | Parental leave (unless employer-funded paid parental leave) |
| Sick leave (or personal leave) | Superannuation |
| Carer's leave | Reimbursements |
| Parental leave paid by the employer (except under the Paid Parental Leave Act 2010) | Overtime or hours paid at overtime rates |
| Compassionate or bereavement leave | Unused time off paid in lieu |
| Casual loading | Bonuses |
| Penalty rates or shift allowances for work performed on a weekend, public holiday or a part-day public holiday | Payments on retirement, retrenchment or redundancy, except for backpay |
| Penalty rates or shift allowances for late night or early mornings | Payments in respect of fares, travel allowance, or vehicle allowance |
| Penalty rates or shift allowances for broken shifts | Any payment that is in the nature of a special rate paid to the worker on an irregular basis to compensate for occasional disabilities under which work is performed (other than where the rate is paid during a period of leave without pay) |
| Sleepover allowance | |
| Days off for public holidays | |
| Rostered day off work | |
| Payments for salary packaging or salary sacrifice | |
| Workers' compensation paid by Return to Work SA (either directly or through the employer) | |
| First aid allowance | |
| Payment for stand down | |
| Any other payment not excluded |
The levy rate is reviewed annually to ensure solvency of the scheme and may not exceed 3%.
Workers employed under a registered apprenticeship contract are required to be registered and included in reporting, but are levy-free for the duration of their apprenticeship.
Due Dates
Due dates for Employer Returns and levy payments are:
| Period | Due date |
| 1 January - 31 March | 21 April |
| 1 April - 30 June | 21 July |
| 1 July - 30 September | 21 October |
| 1 October - 31 December | 21 January |
Late lodgement and / or late payment may result in the imposition of a $75 fine (per offence).
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 (5) 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.