Portable long service leave in South Australia
In South Australia, Portable Long Service Leave (SA) administers portable long service leave for the construction industry, with a separate scheme for the community services industry.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
Construction: levy
2%
As published on 15 October 2026
- Community services: levy
- 2.2%
As published on 15 October 2026
Schemes and levies
| Scheme | What it is | Levy | Applies | Charged on | Returns |
|---|---|---|---|---|---|
| Construction | Levy, as a share of the total wages paid | 2% | As published on 15 October 2026 | Total wages paid | Every two months |
| Community services | Levy, as a share of gross remuneration | 2.2% | As published on 15 October 2026 | Gross remuneration | 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 |
|---|---|---|---|---|
| Construction | Leave after the qualifying service | 13 weeks | 2,600 days | As published on 15 October 2026 |
| Community services | Paid leave after the qualifying service | 13 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 |
|---|---|---|---|
| Community services | Highest the levy rate may be set at | 3% | 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 South Australia
- The construction scheme operates under the Construction Industry Long Service Leave Act 1987. Registration is compulsory for businesses whose workers do building, electrical or metal trades work for a minimum number of days a month and work mainly at the site.
- Construction employers register within a set period of employing workers covered by the scheme. An employer return is issued every two months, and the levy is based on the total wages paid.
- Community services employers register within a set number of days of employing an eligible worker, and complete an employer return every quarter.
- The community services levy is a percentage of the gross remuneration paid to each worker, as reported on the employer return. The rate is reviewed annually and cannot go above a set maximum.
- In the community services scheme, workers under a registered apprenticeship contract are registered and reported, but they are levy-free for the length of their apprenticeship.
- Both schemes require employers to keep records that support the details on their employer returns for a set period after the return period ends.
General information
Sources
- Construction Industry: Portable Long Service Leave
Consumer and Business Services. Undated page, as read on 15 October 2026, released 15 October 2026. Checked 15 October 2026.
© Government of South Australia (Consumer and Business Services), licensed under CC BY 4.0 Licence: CC BY 4.0.
- What do I have to do?
SA Portable Long Service Leave Community Services. Undated page, as read on 15 October 2026, released 15 October 2026. Checked 15 October 2026.
© SA Portable Long Service Leave Community Services Licence: SA Portable Long Service Leave copyright notice (site footer): copyright, Portable Long Service Leave Board.
- What do I have to do?
SA Portable Long Service Leave Construction Industry. Undated page, as read on 15 October 2026, released 15 October 2026. Checked 15 October 2026.
© SA Portable Long Service Leave Construction Industry Licence: SA Portable Long Service Leave copyright notice (site footer): copyright, Portable Long Service Leave Board.
Bookkeeping for employers
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