Portable long service leave in the Australian Capital Territory

How portable long service leave works in the Australian Capital Territory

• Employers with employees doing relevant work in the ACT are required by law to register their business with ACT Leave, record service through quarterly returns and pay a levy, where applicable, after submitting each return.
• The levy is calculated on the gross ordinary wages paid to employees. Rates are reviewed regularly and are informed by an actuarial assessment.
• Interstate businesses that provide relevant services in the ACT register too, but only for their employees working in the ACT.
• A registered employer with no eligible employees still lodges a nil return for as long as it stays registered.
• ACT Leave exempts apprentice wages from the levy while their service still accrues. This exemption does not cover Australian School-based Apprentices, whose reported gross ordinary wages attract a levy.
• The services scheme covers contract cleaning and has separate commencement arrangements for businesses mainly providing hairdressing, beauty, short-term accommodation, food and beverage or hospitality services. ACT Leave's services scheme page sets out their registration, service and first return dates, and phased levy discounts for food and beverage businesses.