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 employ workers, including apprentices, and they perform relevant work in the ACT, you’re required by law to:
- register your business with us
- record service for the covered employed workers by submitting quarterly returns
- pay a levy (if applicable) after submitting the return.
Registering employers and workers in the building and construction industry
To register your business, submit an employer registration form.
You must also register full-time, part-time, casual workers and apprentices who do relevant work and record their service. To register your workers, submit an employee registration form.
If you need to backdate an employed worker’s service on registration, you should also use the same employee registration form to do that.
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 worker service
You must record service for eligible workers by submitting quarterly returns to us.
Each return must include all employed workers who worked for you in that quarter.
For each eligible worker, the return must specify:
- their start date and/or termination date (if applicable)
- the number of days they performed relevant work in the ACT
- 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 workers.
The current levy rate in the building and construction scheme is 2.1%.
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 interim card
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.
Registered employers without relevant workers
If you’re a registered employer without any eligible employed workers, 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 may result in penalties for late lodgement.
You can also contact us to stop your registration.
Keeping records
You must keep business records for 7 years after the day a worker 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.
