Portable long service leave in New South Wales
In New South Wales, the Long Service Corporation administers portable long service schemes for the building and construction, community services and contract cleaning industries. Eligible workers access long service leave based on their service to the industry, rather than with a single employer.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
Building and construction: levy
0.25%
As published on 15 October 2026
- Community services: levy
- 1.7%
From 1 July 2026
- Contract cleaning: levy
- 1%
As published on 15 October 2026
Schemes and levies
| Scheme | What it is | Levy | Applies | Charged on | Returns |
|---|---|---|---|---|---|
| Building and construction | Levy, as a share of the cost of building and construction work | 0.25% | As published on 15 October 2026 | Cost of building and construction work | Annually |
| Community services | Levy, as a share of gross ordinary wages | 1.7% | From 1 July 2026 | Gross ordinary wages | Quarterly |
| Contract cleaning | Levy, as a share of the gross ordinary wages of cleaning employees | 1% | As published on 15 October 2026 | Gross ordinary wages | Quarterly |
Each levy is from its scheme body's page, listed below. Checked 15 Oct 2026.
Leave for workers
| Scheme | What it is | Leave | After this service | Applies |
|---|---|---|---|---|
| Building and construction | Paid leave after the qualifying service | 8.67 weeks | 10 years | As published on 15 October 2026 |
| Community services | Paid leave after the qualifying service, approximately | 6.1 weeks | 7 years | As published on 15 October 2026 |
| Contract cleaning | Paid leave after the qualifying service | 8.67 weeks | 10 years | As published on 15 October 2026 |
As each scheme body states it, from the sources listed below. Checked 15 Oct 2026.
Other published figures
| Scheme | What it is | Value | Applies |
|---|---|---|---|
| Building and construction | Cost of work, including GST, from which the levy applies | $250,000 | As published on 15 October 2026 |
Each figure is from its scheme body's page, listed below. Checked 15 Oct 2026.
How portable long service leave works in New South Wales
- Each scheme recognises that workers in these industries often move between employers and contracts, which makes it hard to qualify for long service under traditional arrangements.
- The building and construction scheme is funded by a levy on building and construction work above a cost threshold. The building approval applicant or the person the work is for pays it, and building work can only start once it is paid.
- Employers covered by the building and construction scheme register with LSC and lodge annual service returns for eligible workers. A business that employs no workers and only engages contractors doesn't need to register as an employer.
- The community services and contract cleaning schemes are funded by levies paid by registered employers. Employers covered by these schemes register with LSC, lodge quarterly service returns and pay levy contributions for eligible workers.
- In both of these schemes the levy is worked out on workers' gross ordinary wages and paid with or after each quarterly service return.
- LSC says the contract cleaning levy must not be deducted from workers' wages. It is an extra payment the employer makes.
General information
Sources
- Building and construction industry portable long service payments scheme: long service levy
NSW Government, Long Service Corporation. Undated page, as read on 15 October 2026, released 15 October 2026. Checked 15 October 2026.
© State of New South Wales, licensed under CC BY 4.0. For current information go to www.nsw.gov.au Licence: CC BY 4.0.
- Building and construction industry portable long service payments scheme
NSW Government, Long Service Corporation. Undated page, as read on 15 October 2026, released 15 October 2026. Checked 15 October 2026.
© State of New South Wales, licensed under CC BY 4.0. For current information go to www.nsw.gov.au Licence: CC BY 4.0.
- Community services industry portable long service leave scheme: employer levy payments
NSW Government, Long Service Corporation. Undated page, as read on 15 October 2026, released 15 October 2026. Checked 15 October 2026.
© State of New South Wales, licensed under CC BY 4.0. For current information go to www.nsw.gov.au Licence: CC BY 4.0.
- Community services industry portable long service leave scheme
NSW Government, Long Service Corporation. Undated page, as read on 15 October 2026, released 15 October 2026. Checked 15 October 2026.
© State of New South Wales, licensed under CC BY 4.0. For current information go to www.nsw.gov.au Licence: CC BY 4.0.
- Contract cleaning industry portable long service leave scheme: employer returns and levy payments
NSW Government, Long Service Corporation. Undated page, as read on 15 October 2026, released 15 October 2026. Checked 15 October 2026.
© State of New South Wales, licensed under CC BY 4.0. For current information go to www.nsw.gov.au Licence: CC BY 4.0.
- Contract cleaning industry portable long service leave scheme
NSW Government, Long Service Corporation. Undated page, as read on 15 October 2026, released 15 October 2026. Checked 15 October 2026.
© State of New South Wales, licensed under CC BY 4.0. For current information go to www.nsw.gov.au Licence: CC BY 4.0.
- Building and construction industry portable long service payments scheme: employer registration
NSW Government, Long Service Corporation. Undated page, as read on 15 October 2026, released 15 October 2026. Checked 15 October 2026.
© State of New South Wales, licensed under CC BY 4.0. For current information go to www.nsw.gov.au Licence: CC BY 4.0.
Bookkeeping for employers
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