Click for Table of Contents
- Which portable long service leave schemes operate in South Australia?
- Who is covered by South Australia's community services scheme?
- What counts as remuneration for the SA levy?
- When are SA community services returns due?
- What do community services workers get?
- What happens to long service leave built up before October 2025?
- How does the construction scheme work?
- Why does SA portable long service leave reporting take so long?
- How can you do your South Australia return in minutes?
- What if you employ staff in other states?
- FAQs About Long Service Leave in South Australia
- See it in action
- Who is Pay Cat?
Updated October 2026.
South Australia's portable long service leave scheme for community services started on 1 October 2025, joining the long-running scheme for building and construction. This guide is for payroll, HR and finance teams at South Australian employers, and it covers who is covered, what counts as remuneration, what the levy is charged on, and when returns are due, as at October 2026.
The scheme has just finished its first year, and the return for July to September 2026 is due on 21 October 2026.
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Which portable long service leave schemes operate in South Australia?
| Industry | Law | Levy | Returns |
| Community services | Portable Long Service Leave Act 2024, from 1 October 2025 | [X%] of total remuneration (capped at 3% by the Act) | Quarterly, within 21 days |
| Building and construction (including electrical and metal trades) | Construction Industry Long Service Leave Act 1987 | [2%, to confirm] of total remuneration | Every two months, within 21 days |
Source: Portable Long Service Leave Act 2024 and SA Attorney-General's Department, as at October 2026. The levy is set by each industry board and published in the Government Gazette.
Who is covered by South Australia's community services scheme?
The scheme covers employees doing community services work, or supporting it, where the work has a rate of pay in the SCHADS Award or the Aboriginal Legal Rights Movement Award 2016. That test applies even if the person is paid under an enterprise agreement or individual contract at a different rate. Source: Portable Long Service Leave Act 2024, Schedule 2, as at October 2026.
The Act lists 30 types of qualifying services, including disability support, home and community care, accommodation support, respite, mental health, homelessness, family and domestic violence, foster care and youth support services. Support staff are covered if at least half their time in a quarter goes on supporting community services. Public sector agencies, councils and company directors are excluded.
Employers must register with the Community Services Sector Long Service Leave Board within 28 days of becoming an employer in the sector.
What counts as remuneration for the SA levy?
The levy is charged on the total remuneration paid to each covered worker, and the Portable Long Service Leave Regulations 2025 spell out what that includes. As at October 2026:
| Included | Excluded |
| Ordinary wages, and any other payment to the worker not listed as excluded | Overtime, or anything paid at overtime rates |
| Weekend, public holiday, night and broken shift penalties and shift allowances | Annual leave loading |
| Casual loading | Bonuses |
| Sleepover and first aid allowances | Fares, vehicle and travel allowances, and reimbursements |
| Annual, sick, carer's, bereavement and community service leave, public holidays and RDOs | Superannuation (other than salary sacrifice) |
| Employer-paid parental leave | Commonwealth Paid Parental Leave |
| Salary packaging and salary sacrifice | Unused time off in lieu, retirement, retrenchment and redundancy payments |
| Return to Work Act weekly payments | Irregular special rates for occasional disabilities |
Source: Portable Long Service Leave Regulations 2025, regulation 13, as at October 2026.
The SA list is broader than some other states. Salary packaging and sleepover allowances are in, so you can't simply copy the pay category settings you use for Victoria or the ACT.
When are SA community services returns due?
Returns and the levy are due within 21 days after the end of each quarter:
| Quarter | Return and levy due |
| 1 July to 30 September 2026 | 21 October 2026 |
| 1 October to 31 December 2026 | 21 January 2027 |
| 1 January to 31 March 2027 | 21 April 2027 |
| 1 April to 30 June 2027 | 21 July 2027 |
Registered employers must still lodge a return in a quarter with no covered workers. Late returns attract penalty interest of 20% a year and a $75 board fine, and the maximum civil penalty for failing to lodge is $10,000. Source: Portable Long Service Leave Act 2024, sections 49 and 51, and the Regulations, as at October 2026.
What do community services workers get?
Workers can take 13 weeks of long service leave after 10 years of service across the sector, plus 1.3 weeks for each further year. Service builds quickly: a worker is credited with 3 months of service for any quarter in which they worked at least one day, and a day counts if they worked at least 2 consecutive hours. Source: Portable Long Service Leave Act 2024, sections 34 and 37, as at October 2026.
What happens to long service leave built up before October 2025?
Service a worker built up with the same employer under the Long Service Leave Act 1987 before 1 October 2025 counts towards the new scheme, month for month. That credit is lost if they change employers before they become entitled. When the worker takes the leave or is paid out, the employer pays the board the value of the pre-October 2025 entitlement, unless the employer and worker agreed a payment to settle it. Source: Portable Long Service Leave Act 2024, Schedule 3, as at October 2026.
How does the construction scheme work?
South Australia's construction scheme covers the building industry and the electrical and metal trades, including data cabling, air conditioning, security alarms and lifts. A worker is covered if they work at least 3 days in a month and spend at least half their time on site over any 3-month period. Employers must register within one month, and lodge returns every two months, within 21 days of the end of each period.
Workers can take 13 weeks of leave after 2,600 days of service, about 10 years full time. Source: Construction Industry Long Service Leave Act 1987, as at October 2026.
Why does SA portable long service leave reporting take so long?
The scheme is only a year old, and its rules differ from every other state. Every quarter you have to decide which workers are covered, including support staff who may or may not reach the 50% threshold, then build total remuneration from the right pay categories and leave out overtime, leave loading and travel allowances. If you also report in another state, each scheme defines wages differently.
How can you do your South Australia return in minutes?
Pay Cat Toolbox's portable long service leave report pulls each worker's wages for the period straight from your Pay Cat Payroll file, applies the pay categories that are reportable for your scheme, and builds the figures for your SA return. You map your pay categories once. We pre-tick the ones that are reportable for South Australia's scheme, and flag the few you need to decide.
Toolbox covers every state and territory scheme, so if you employ staff across borders, one report handles each scheme's rules. It costs $2 per active employee per month, added to your existing Pay Cat Payroll plan.
Free webinar replay
See a portable LSL return built live
Tasya, our Head Trainer, runs the Pay Cat Toolbox portable LSL report on a real file, from pay categories to upload file.
What if you employ staff in other states?
Each state and territory runs its own schemes, with its own wage rules and due dates, and you report to each one separately. Read our guides for NSW, Victoria, Queensland and the ACT.
FAQs About Long Service Leave in South Australia
When did portable long service leave start for SA community services?
South Australia's portable long service leave scheme for community services started on 1 October 2025, under the Portable Long Service Leave Act 2024.
When is the next SA community services portable long service leave return due?
Returns and the levy are due within 21 days after the end of each quarter, so the return for 1 July to 30 September 2026 is due on 21 October 2026.
Who is covered by SA's community services portable long service leave scheme?
Employees who perform or support community services, where the work has a rate of pay in the SCHADS Award or the Aboriginal Legal Rights Movement Award 2016, even if they are paid under an enterprise agreement. Support staff are covered if they spend at least half their time supporting community services.
Is salary sacrifice included in SA portable long service leave remuneration?
Yes. Payments related to salary packaging or salary sacrifice count as remuneration under the Portable Long Service Leave Regulations 2025. Overtime, annual leave loading, bonuses and travel allowances do not.
How long do SA community services workers wait for portable long service leave?
Workers can take 13 weeks of long service leave after 10 years of service across the community services sector, plus 1.3 weeks for each further year.
See it in action
Tasya, our Head Trainer, walked through portable long service leave reporting in our PLSL & SCHADS Leave Entitlements Webinar.
Free webinar replay
PLSL & SCHADS Leave Entitlements Webinar
Tasya, our Head Trainer, walks through portable long service leave and SCHADS leave entitlements, then shows how the Pay Cat Toolbox PLSL report turns your pay data into a return ready to lodge.
Watch the replaySee how the PLSL report works
Not on Pay Cat Payroll yet? Book a demo and we'll show you how it works.
Who is Pay Cat?
Pay Cat are payroll specialists for SCHADS and community services employers. Pay Cat Payroll runs on our SCHADS Award template, which interprets the award automatically, and Pay Cat Toolbox adds the reports payroll teams usually build by hand, including portable long service leave returns.
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