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).
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.
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 and Levy Due By:
|1 January to 28 February
|1 March to 30 April
|1 May to 30 June
|1 July to 31 August
|1 September to 31 October
|1 November to 31 December
For assistance with any of the above, please contact your Brentnalls SA advisor or PLSL directly.
If you would like to print this information please click here for PDF format
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.