Essential Steps to Prepare for the SA Portable Long Service Leave Scheme in Community Services
- Justine Pepper
- May 12
- 4 min read
Updated: May 14
From 1 October 2025, community services employers in South Australia must comply with the new Portable Long Service Leave (PLSL) Scheme. This means workers will be able to carry their long service leave entitlements across different employers within the community services sector.
To help your business prepare, we’ve broken down your obligations and included a comprehensive employer checklist with insights from the official SAPLSL FAQ and transitional guidelines.

Employer Checklist: SA PLSL Compliance Made Simple
1. Employer Registration Opens 1 October 2025
Registration opens in the Employer Portal on 1 October 2025.
You must complete the Employer Registration Application within 28 days (by 28 October 2025).
Applies to any business employing eligible community services workers (full-time, part-time, or casual).
➡️ Note: Only the legal employer should register. Group entities can register as one but must report for all workers correctly.
2. First Employer Return Due 21 January 2026
The first return covers 1 October – 31 December 2025 (the initial quarter of the scheme).
Return and levy payment are due by 21 January 2026.
The levy is 2.2% of ordinary wages (excluding super, bonuses, leave loading, overtime).
➡️ Quarterly Employer Return Due Dates:
Quarter | Reporting Period | Return Due Date |
Q1 | 1 Jan – 31 Mar | 21 April |
Q2 | 1 Apr – 30 Jun | 21 July |
Q3 | 1 Jul – 30 Sep | 21 October |
Q4 | 1 Oct – 31 Dec | 21 January |
3. Delayed Registration Option (If Needed)
You may apply for delayed registration through the online form if you can't register by 28 October.
You must specify:
Proposed registration date
Reasons for delay
Supporting documentation
➡️ Important: Until registration is accepted, you continue to be liable under the Long Service Leave Act 1987 (State Act) for accrued entitlements.
4. Pre-Commencement Worker Service Obligations
If you employ eligible workers before 1 October 2025, you have responsibilities under the State Act for that pre-registration service:
Workers with 7+ years' service at registration:
You must keep records and funds.
Liability is fixed at the amount payable the day before registration.
If they later claim under the PLSL Act, SAPLSL pays them and recovers your portion.
Workers reaching 7 years after registration:
You are still liable for the portion of service before registration.
SAPLSL pays the full entitlement and recovers the pre-registration portion from you.
Workers who leave before reaching 7 years:
You are not liable for any leave under either Act.
➡️ Keep detailed records of service, entitlements, and dates to meet your responsibilities.
5. Register Eligible Workers Post-Registration
After registering, employers must add all eligible workers (including casuals working at least 5 days/month).
Use the portal to register individually or in bulk via spreadsheet.
You must also notify SAPLSL of:
Worker resignations
Extended unpaid leave (12+ weeks)
Changes to employment status or roles
➡️ FAQ Tip: When in doubt about a worker’s eligibility, it’s safer to include them — SAPLSL will assess.
6. Understand the Levy and Wages Coverage
Levy = 2.2% of ordinary wages (excluding super, bonuses, leave loading, overtime).
Applies to:
Base wages
Allowances (unless irregular)
Paid leave
Paid quarterly, aligned with return lodgments.
➡️ Check payroll configurations now to ensure accurate reporting from October.
7. Update Internal Processes and Communicate
Brief your payroll, HR, and management teams about obligations and deadlines.
Update contracts, onboarding packs, and leave policies to reflect the PLSL scheme.
Inform your employees that they’ll be able to track their entitlements online through SAPLSL.
8. Access Support and Resources
📞 (08) 8474 2400 or 1800 954 001
Employer Action Checklist – SA Portable Long Service Leave Scheme
Action Item | Details | Deadline / Notes |
1. Check your obligations | Determine if your business employs eligible community services workers (FT, PT, or casual) in SA. | Before 1 Oct 2025 |
2. Register your business | Complete the online Employer Registration Application via the SAPLSL portal. | From 1 Oct 2025, within 28 days (by 28 Oct 2025) |
3. Add eligible workers | Register all eligible workers via the portal (manual entry or bulk upload). | After employer registration |
4. Review and prepare payroll systems | Ensure systems are set up to calculate the 2.2% levy on ordinary wages. | Before 1 Oct 2025 |
5. Submit first employer return | Lodge the first quarterly return for 1 Oct – 31 Dec 2025. | Due 21 Jan 2026 |
6. Ongoing quarterly returns | Submit returns and levy payments for each quarter. | 21 Jan, 21 Apr, 21 Jul, 21 Oct |
7. Apply for delayed registration (if needed) | Provide reason, proposed registration date, and documentation via portal. | Only if unable to register by 28 Oct 2025 |
8. Manage pre-commencement service | Retain records and liabilities for service before registration under the State Act. | Ongoing |
9. Update internal documentation | Update employment contracts, onboarding packs, and HR policies. | Before 1 Oct 2025 |
10. Communicate with staff | Inform employees and internal teams (HR/payroll) about the scheme and its impact. | Before 1 Oct 2025 |
11. Notify SAPLSL of worker changes | Report resignations extended unpaid leave, or changes in employment status. | As changes occur |
12. Retain employment records | Maintain detailed records for a minimum of 5 years. | Ongoing |
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