Levy rates as published by the Portable Long Service Authority and LeavePlus, October 2026.

Who has to register with the Portable Long Service Authority?

Employers in community services, contract cleaning and security must register with the Portable Long Service Authority within 3 months of becoming an employer in the industry. The scheme started on 1 July 2019, under the Long Service Benefits Portability Act 2018.

In community services, the scheme covers non-profit organisations that employ community services workers, and for-profit organisations that employ at least one person doing community services work for people with a disability. NDIS-funded activities have counted as community services work since 1 January 2020, so for-profit NDIS providers are covered. Government bodies, councils, public hospitals, aged care services and for-profit children's services are not.

Full-time, part-time, casual, apprentice and seasonal workers are all covered, and every covered worker goes on the quarterly return, even if they only worked a few hours. Source: Portable Long Service Authority, as at October 2026.

What counts as ordinary pay for the Victorian scheme?

Ordinary pay is the gross wages or salary paid to the worker for work under an award or agreement, before deductions such as PAYG tax and salary sacrifice. But the rules for penalty rates and allowances depend on your industry, and that's where most reporting errors start.

Source: Portable Long Service Authority, hours and ordinary pay, as at October 2026.

Here's the difference in practice. 

A community services worker on $50 an hour base works a 4-hour Sunday shift with a $5 an hour penalty. You report 4 hours and $200 of ordinary pay, at the base rate. A security worker on the same shift is reported at $220, because cleaning and security include the penalty.

That means you can't simply pull gross pay from payroll for community services staff. You have to rebuild their weekend and public holiday hours at the base rate before you lodge.

You lodge through the PLSA employer portal, either by entering each worker or by uploading a spreadsheet, which the Authority suggests for employers with more than 30 workers. New workers are registered by adding them to your return, and workers who leave must be reported on it too. Levy invoices are payable within 14 days, by BPAY or EFT. Source: Portable Long Service Authority, as at October 2026.

What do workers get under the Victorian scheme?

After at least 7 years of recognised service, a worker is entitled to 1 week of portable long service leave for every 60 weeks of recorded work, paid by the Authority. Service follows the worker between employers in the same industry, and a worker's registration lapses if they don't do covered work for more than 4 years in a row. Source: Portable Long Service Authority, as at October 2026.

What do workers get under the Victorian scheme?

Construction employers register with LeavePlus if they employ someone to do construction work for more than 5 days in a calendar month. The charge has been 2.7% of ordinary pay since 1 July 2009, with no charge for VRQA-certified apprentices. Returns report each worker's days and wages and are due within 14 days of the end of each quarter, so the July to September 2026 return is due on 14 October 2026.

For construction, ordinary pay is the gross amount paid for ordinary hours, including shift loadings and site, tool and qualification allowances. Overtime, travel, living-away-from-home allowances and leave loading are excluded. Workers get 1.3 weeks of leave for every year of service, which is 9.1 weeks after 7 years. Source: LeavePlus, as at October 2026.

Why does Victorian portable long service leave reporting take so long?

Each quarter, you have to report hours as well as pay for every covered worker, then apply rules that change by industry. Community services staff need weekend and public holiday hours restated at the base rate, overtime stripped out entirely, and allowances removed, none of which matches the gross pay in your payroll reports. If you also report in another state, you do it all again under that state's rules.

How can you do your Victoria 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 spreadsheet you upload to the PLSA portal. You map your pay categories once. We pre-tick the ones that are reportable for Victoria's scheme, including the community services base-rate rule, 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.

See how the PLSL report works

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, Queensland, South Australia and the ACT.

FAQs about portable long service leave in Victoria

When is the next Victorian portable long service leave return due?

The Portable Long Service Benefits Scheme return for 1 July to 30 September 2026 is due on 31 October 2026. Every return is due by the end of the month after the quarter ends.

What is the portable long service leave levy in Victoria?

As at October 2026, the Portable Long Service Authority levy is 1.65% of ordinary pay for community services and 1.80% for contract cleaning and security. The LeavePlus construction charge is 2.7% of ordinary pay.

Do you report penalty rates for community services workers in Victoria?

You report the hours, but at the base rate. For community services workers, the Portable Long Service Authority asks employers to report weekend, shift and public holiday hours at the base (normal) rate and exclude the penalty. Contract cleaning and security employers report the amount actually paid, including penalties.

Are NDIS providers covered by Victoria's portable long service leave scheme?

Yes. NDIS-funded activities count as community services work under Victoria's Portable Long Service Benefits Scheme, and for-profit organisations that employ at least one person to do community services work for people with a disability must register.

Are casual workers covered by portable long service leave in Victoria?

Yes. Full-time, part-time, casual, apprentice and seasonal workers in covered industries must all be included on the quarterly return, even if they only worked a few hours.