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Portable Long Service Benefits Scheme

Victoria only

The Portable Long Service Benefits Scheme commenced operation on 1 July 2019. Portable long service means workers accrue long service benefits for all their years in a single industry, rather than with a single employer.

It’s 'portable' because it moves with workers through their years of employment.

The industries the scheme applies to are:

  • community services

  • contract cleaning

  • security industries

  • the National Disability Insurance Scheme (NDIS)

  • certain children's services providers.

If the Portable Long Service Benefits Scheme applies to your business, you need to register with the Authority by 31 March 2020

How the Scheme works

Employers register their eligible workers through an online portal. Each quarter, employers complete a quarterly return that provides information about their workers, including the hours they worked, the ordinary pay they received and any long service leave they took under another arrangement.

The portal then calculates the levy payable by employers, which is represents a small percentage of the workers’ pay. This money is then managed in a fund so that after a period, workers can apply for their long service benefits.

Quarterly return due dates

All registered employers must lodge a quarterly return to the Portable Long Service Authority every three months, in April, July, October and January.

Quarter

Pay by

1 January–31 March

30 April

1 April–30 June

31 July

1 July–30 September

31 October

1 October–31 December

31 January

Before you begin

First, check if you need to register your business with the Portable Long Service Benefits Scheme. To do this, visit the Portable Long Service Authority website.

Tracking the Portable Long Service Leave levy in MYOB

You can use MYOB to keep an eye on the amount of Portable Long Service Benefits Scheme levy you're required to pay. To do this, you'll need to set up levy expense and liability accounts and create an expense pay item.

Paying the levy

When you're required to pay the quarterly levy, you'll be sent an invoice from the Portable Long Service Leave Authority. The levy must be paid within 14 days. You can pay the levy via the employer portal by BPay.

The first time you pay the levy, you'll need to register your employees for the scheme.

For more information on how to pay the levy, visit the Portable Long Service Leave Authority website.

In MYOB, you can record the payment to Authority using a Spend Money transaction. If you've been tracking Portable Long Service Leave in MYOB using the steps above, allocate the payment to the levy liability account you created. If you haven't been tracking Portable Long Service Leave in MYOB, allocate the payment to an appropriate expense account.

What to do when an employee takes long service leave

In some situations, an employer may apply to the Authority for a reimbursement of a long service leave payment made to an employee. For more information, see Claiming back long service leave payments.

For information on how to set up and pay long service leave in AccounRight, see Long service leave.