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Reminder: Employers’ Obligations under Portable Long Service Leave Scheme


Members are reminded of their obligations to report and make contributions for their employees who work in the ACT Building and Construction.

What are my obligations as an employer?

Employers are required by law to:

  • register their business with ACT Long Service Leave Authority (Authority);
  • record service for the eligible employees by submitting quarterly returns to the Authority; and
  • pay a levy contribution to the Authority at the rate of 2.1% of gross ordinary wages of those employees (excluding apprentices).

What happens if I don’t submit quarterly returns and pay levy contributions on time?

Members are reminded to submit quarterly returns and pay the levy by the end of the month following each quarter, being 30 April, 31 July, 31 October, and 31 January respectively. Failure to submit quarterly returns by the due date will result in late submission fees and infringement notice.

From 1 January 2020, ACT Leave started charging interest on any outstanding levy amount instead of applying late payment fees for returns paid after the due date. Employers who are unable to submit or pay a return by the due date may contact the Authority and request an extension of time before the due date.

If you are experiencing difficulties in submitting and paying quarterly returns on time, we strongly encourage you to contact ACT Leave to discuss available options before the due date to avoid incurring penalties. Do you know you can book a training session relating to portable long service leave? Contact the ACT Long Service Leave Authority at