Menu

Portable Long Service Leave

In South Australia, employees who spend at least half of their time on site performing building services, electrical or metal trades work are entitled to portable long service leave. This means they don't have to work with the same employer for 10 years to be eligible for long service leave.

Employers of eligible workers are required by law to register with Portable Long Service Leave, lodge Employer Returns and pay a levy based on 2.15% of remuneration (excluding apprentices who are levy free).

However, if a construction worker receives a promotion, or undertakes a different role while remaining employed by the same company but is no longer considered to be a 'Construction Worker'. They are no longer eligible to accrue a portable long service leave entitlement under the Construction Industry Long Service Act 1987 (CILSL Act) and instead transition to the Long Service Leave Act (State Act).

Why does portable long service leave exist?

Portable long service leave exists because the construction industry is mostly project-based meaning workers frequently move from project to project and employer to employer and it has been recognised that most workers in construction would not achieve long service leave entitlements.  Portable Long Service Leave was established so the long service leave could be taken form employer to employer as long as you stayed in the industry.

What do you need to do?

There are certain circumstances where use of alternative structures to minimise tax is limited or indeed prohibited – and one of the main areas is with people earning professional income, such as doctors.

You must register with Portable Long Service Leave within one month of employing workers covered by the scheme.  

An Employer Return will be issued every two months for completion , lodgment of the return and payment of the levy must be made by the due date.  Penalties apply for late lodgment or payment.

Due Dates are as follows:

Return Period           Return and Levy Due By:     
1 January to 28 February 21 March
1 March to 30 April 21 May
1 May to 30 June 21 July
1 July to 31 August 21 September
1 September to 31 October 21 November
1 November to 31 December        21 January

For assistance with any of the above, please contact your Brentnalls SA advisor or PLSL directly.

Source: www.portableleave.org.au

Details and information text

If you would like to print this information please click here for PDF format

Disclaimer
The information provided in this information sheet does not constitute advice.  The information is of a general nature only and does not take into account your individual situation.  It should not be used, relied upon, or treated as a substitute for specific professional advice.  We recommend that you contact Brentnalls SA before making any decision to discuss your particular requirements or circumstances.
 


Industry Focus

We are not just your accountant, we are your advisor and here to support you and your business. We specialise within the following industries:

Agribusiness Services
Construction, Building & Allied Services
Medical & Allied Health Services

Resources

Please click on one of the following links to access additional resources: 

Newsletters
Tax Facts
Key Dates
Internet Links
Fact Sheets
Checklists

Our Location

255 Port Road, PO Box 174
Hindmarsh SA 5007 
View location map

P: (08) 8241 8444
F: (08) 8241 8488
E: admin@brentnalls-sa.com.au

 Brentnalls SA on LinkedIn Brentnalls SA on Facebook