Employers that have employees and/or apprentices who are performing relevant work in the ACT are required by law to:
- register their business with the Authority;
- record service for the covered employees by submitting quarterly returns;
- pay a levy (if applicable) after submitting the return.
To register with the Authority, employers must submit a completed Employer Registration Form to the Authority. Employers with employees that require service to be backdated upon registration must also submit a completed Employee Registration Form. If you are unsure whether you need to backdate service, please contact the Authority.
Once registered, an employer will receive an email including login details to the Employer Portal, information on how to submit and pay their quarterly returns and a Certificate of Registration.
Employers need to record service for their eligible employees by submitting quarterly returns to the Authority.
Each return must include all eligible employees that have worked for the employer in that quarter. For each employee, the return must specify:
- the start date and/or termination date of the employee (if applicable)
- the number of days the employee performed relevant work in the ACT
- the gross ordinary wages in relation to those days
See Quarterly Returns for further information.
Employers must pay a levy to the ACT Long Service Leave Authority calculated on the value of the gross ordinary wages paid to the employees.
The current levy rate for employers in the construction scheme is 2.1%. Apprentice wages are not subject to a levy, but must still be reported on the quarterly return.
Certificate of currency and interim card
Employers who are up to date with all their returns and payments can download a certificate of currency from the Employer Portal.
Employers who have not yet commenced work in the ACT but who need an interim card for an IRE Certificate should advise the Authority when submitting their employer registration application.
If a registered employer no longer employs any eligible employees, they are still required to lodge a nil return (a return with no employee service reported) for as long as their registration remains active. Failure to lodge a quarterly return by the due date may result in penalties for late lodgement.
Alternatively, the employer can contact the Authority to stop their registration.
In line with section 57 of the Long Service Leave (Portable Schemes) Act 2009, an employer is required to retain business records for 7 years after the day an employee stops being employed, particularly records pertaining to payroll and employee personal details.
Interstate employers who have employees performing relevant work in the ACT are also required to register in the ACT, but only need to record service and pay a levy for the service performed in the ACT.