top of page

Essential Steps to Prepare for the SA Portable Long Service Leave Scheme in Community Services

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


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

About Essential HR


Simplify HR processes, stay compliant & maximise performance


Unlock the full potential of your business by harnessing the power of Essential HR.


We understand the intricate demands that arise when you bring talented individuals on board, and we're here to guide you every step of the way. 


Managing a workforce can be a daunting task, but with our proven HR solutions, you can navigate the complexities with ease.


Our team of HR professionals boasts an impressive track record, having excelled in senior management roles across various organisations. 


No matter the scale or urgency of your HR needs, we've got you covered.


Our flexible services can be customised to suit your unique requirements, whether it's a one-time project, an immediate workplace issue, or a long-term HR partnership. 


email us now at hr@esshr.com.au


Comments


bottom of page