A portable long service leave scheme for the community sector
We administer the portable long service leave scheme for the ACT community sector industry under the Long Service Leave (Portable Schemes) Act 2009.
If you have employees providing relevant services in the ACT, you’re required by law to:
- register your business with us
- record service for the covered employees by submitting quarterly returns
- pay a levy (if applicable) after submitting the return.
Registering employers and employees in the community sector industry
If you are registering your business and employees at the same time, complete and submit the employer registration form.
If your business is already registered and you just need to register employees, you can do this in the employer portal when you are submitting your quarterly return. You can also provide the required information to backdate an employee’s service.
If you need any assistance registering an employee or have a large number of employees to register, contact us.
Once registered, we’ll send you an email including:
- login details to the portal
- information on how to submit and pay quarterly returns
- a Certificate of Registration.
Recording employee service
You must record service for eligible employees by submitting quarterly returns to us.
Each return must include all employees who worked for you in that quarter.
For each eligible employee, the return must specify:
- their start date and/or termination date (if applicable)
- the gross ordinary wages in relation to those days.
Find out more about quarterly returns.
Paying the levy
Employers pay a levy calculated on the gross ordinary wages paid to their employees.
The current levy rate in the community sector scheme is 1.60%.
Certificate of currency
If you’re up to date with all your returns and payments you can download a certificate of currency from the portal.
Deregistration
If you have had no service recorded with ACT Leave for 4 years, your portable long service leave account will be deregistered (closed).
We’ll let you know 3 to 6 months before this is due to happen.
To avoid deregistration, contact us:
- If you’re having service recorded interstate so we can update your records and combine your service when you make a claim
- to provide us with proof of continued work in the ACT community sector industry.
No employees
If you’re a registered employer without any eligible employees, you must still lodge a ‘nil return’. That is, a return with no employee service reported. You will need to do this for as long as you’re registered.
Failure to lodge a quarterly return by the due date will result in penalties for late lodgement.
Contact us to stop your registration.
Keeping records
You must keep business records for 7 years after the day an employee stops being employed, in particular:
- payroll records
- employee personal details.
This is a requirement under section 57 of the Long Service Leave (Portable Schemes) Act 2009.
Interstate community sector employers
You only need to register and record service for employees providing relevant community services in the ACT.
Inspection powers
Under the Long Service Leave (Portable Schemes) Act 2009 we have the power to enter premises and obtain, inspect and copy records.
