Portable Long Service Leave in South Australia

This resource provides guidance on key aspects of PLSL in South Australia, including frequently asked questions regarding the scheme.

What is PLSL?

Unlike regular long service leave, which essentially rewards an employee’s long and faithful service with their employer, access to PLSL entitlements is based on a worker’s length of service in the construction industry rather than with a particular employer. The rationale is that in the construction industry, employees are typically engaged on a project basis, and move from employer to employer as one project is completed and another starts.

In South Australia, the scheme is known as “SA Portable Long Service Leave”.

Scope and coverage of the scheme guide

When are you required to register?

Registration is compulsory for individuals, partnerships, companies or trusts employing workers:

• For at least three days in any month (each at least five hours); 
• Predominantly on-site in any three-month period; 
• Performing building, electrical or metal trades work; or 
• Those that fall under one of the following Awards: 
  
  • Building and Construction General On-Site Award 2010 
  • Joinery and Building Trades Award 2010 
  • Plumbing and Fire Sprinklers Award 2010 
  • Electrical, Electronic and Communications Contracting Award 2010

“Building work” for the purposes of SA PLSL means:

• the construction or erection of a building or structure that is or to be fixed to the ground and wholly or partially fabricated on-site 
• any preliminary site preparation work  
• the alteration, maintenance, repair or demolition of any building or structure  
• the laying of pipes and other prefabricated materials in the ground 
• any associated excavation work.

“Electrical or trade metal work” for the purposes of SA PLSL includes:

• electrical or metal work related to building or structure construction, alteration, or demolition  
• work related to transmission lines, plants, or equipment for electricity supply 
• work related to air-conditioning, ventilation, refrigeration systems, data cabling, security alarms, and lifts or escalators 
• electrical or metal work for other engineering projects.

What is a worker?

A worker: 

• may be a qualified tradesperson or labourer 
• is employed directly by an employer under a contract of employment, including apprentices 
• is paid a weekly wage, not price per job, and works under the direction of the employer  
• uses the employer's tools and equipment whereas a contractor has their own tools and equipment.

An employer who engages a worker to perform “construction, erection, installation, reconstruction, re-erection, renovation, alternation, demolition and certain maintenance or repair work” on-site must make contributions to SA PLSL on their behalf.

Ineligible workers

Workers who do not predominantly perform building work or electrical and metal trades or whose classification is not listed in one of the above Modern Awards.

Examples include:

• Predominantly perform service and maintenance work, in relation to electrical, refrigeration or air-conditioning 
• Predominantly based in a workshop 
• Predominantly based in an office 
• Predominantly on-site but do not physically perform construction work, e.g. site supervisors, project managers, surveyors, estimators 
• Workers who solely carry out construction work on premises owned or occupied by their employer, not bein for subsequent sale or lease 
• Federal, state or local government employees.

Exception

Site supervisors who are responsible for daily on-site supervision of works are not eligible to be registered in the scheme. However, if they were previously registered in the scheme as a construction worker, they can apply for their period employed as site supervisor to be recognised.

Employer requirements

On each Employer Return, you will need to declare the number of hours or service days each employee recorded during the period, and remuneration earned by each employee (excluding apprentices).

Register

Registration with SA PLSL must be completed within one month of employing workers covered by the scheme.

Lodge returns and pay levies

Levies are paid on a bimonthly basis with the due date falling on the 21st day of the third month of each reporting period. For example, for return period 1 July to 31 August, return and levy are due by 21 September. Penalties apply for late payments.

Record keeping

An employer must maintain a record including payroll, timebooks or attendance sheets, bank statements and records showing payment to persons performing any type of construction work. These records must show each employee’s name and address, date of birth, registration number, the applicable industrial award or agreement and classification of work applicable to the employee, starting and finishing dates, the number of days employed and rate of pay. The records must be kept for a period of at least five years after the last entry was made. Penalties apply for keeping records known to be false or misleading.

Self-employed contractors & working directors

Self-employed contractors and working directors who perform building, electrical or metal trades work in South Australia who have accrued less than 10 years full time service can continue accruing long service leave by making voluntary contributions.

Registration must be compliant with the timeframes set out in SA PLSL after ceasing as an employee.

Other considerations

Interstate employees working in South Australia

Employers are required to register interstate employees with the PLSL scheme in that state or territory. An agreement exists between schemes to recognise service days recorded in other jurisdictions. Here are the contact details for each scheme.

SA employees who work interstate

Employers with employees who reside in South Australia but work in another state wanting to make contributions to SA PLSL must apply to the relevant interstate long service leave scheme for an exemption from that state’s scheme. 

Action

PLSL is not only a legal requirement, but it also ensures your workers receive the benefits they’ve earned. Ensure that you are registered with SA PLSL and stay on top of your levy payments, keep your records up to date and seek clarification if you are unsure about your obligations.