Get the tools for the portable long service leave scheme
We administer the portable long service leave scheme for the ACT building and construction industry under the Long Service Leave (Portable Schemes) Act 2009.
If you have employees, including apprentices, performing relevant work 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 workers in the building and construction 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 next 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 number of service days they performed relevant work in the ACT including days paid as RDO, annual leave taken as leave, sick leave, carer’s leave and any other days where gross ordinary wages to be included on quarterly returns applies.
- 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 the employees.
The current levy rate in the building and construction scheme is 2.35%. The levy rate will increase to 2.75% from 1 October 2024, payable from the October to December quarter due in January 2025.
Apprentice wages are not subject to a levy, but you must still report them on your quarterly return. This is because the service days and gross wages you report for apprentices contribute to their eligibility for portable long service leave.
Certificate of currency and IRE Certificate
If you’re up to date with all your returns and payments you can download a certificate of currency from the portal.
If you have not yet begun work in the ACT and need an interim card for an IRE Certificate, you should advise us when submitting your employer registration application.
No employees
If you’re a registered employer without any eligible employed 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 building and construction industry employers
Inspection powers
Under the Long Service Leave (Portable Schemes) Act 2009 we have the power to enter premises and obtain, inspect and copy records.
