Employers in the building and construction industry - portable long service leave Requirements
The Long Service Corporation operates the portable long service leave scheme available to workers in the industry.
If you operate in the building and construction industry and you employ workers, you must be registered with the Long Service Corporation in NSW. You may need to register both as an employer and as a worker if you are self-employed.
If you pay long service leave benefits to your employees you may claim part or all of the benefit amount paid from the Scheme. This is provided that you are registered and the worker’s time is recorded with Long Service Corporation.
Employers will need to complete the following:
“Under the law, employers in the building and construction industry must register with the relevant portable long-service leave authority and contribute levies — not only if they have long-term staff, but even when workers frequently change employers.”
Employer Returns
Employers registered with Long Service Corporation must lodge an Employer Return by 31 July, being within 1 month of the end of a financial year. For example, the Employer Return for the 2017 financial year is due on 31 July 2017.
Start Notices
- Employers are required to lodge a Start Notice for all workers performing eligible building and construction work within seven days of the worker commencing employment.
- Penalties may apply if not lodged within seven days.
- Start Notices must be completed for all workers even if they are already registered with the Corporation.
- Before completing a Start Notice you should check if the worker has a Long Service Corporation registration number and if so include their registration number on the notice.
- A Start Notice is required for all newly employed workers, even if they only work for one day.
“Because many workers in construction move from job to job, portable schemes enable them to accrue long-service entitlement based on industry service — not service with a single employer.”
End Notices
- End Notices are required for all workers, even if they only work for one day.
- A notice must be completed for each worker you terminate and lodged within seven days on the worker’s employment being terminated.
- Penalties may apply if not lodged within seven days.
To complete the above Notices, the following options are available:
1. Internet – Visit the Online Services Centre and follow the instructions.
2. Complete and mail a paper Start/End Notice. Paper forms are available by calling the Helpline on 13 14 41.
Records
Employers must retain the following records for 6 years:
1. Time sheets or attendance records showing the attendance at work of the worker
2. Books and records containing the following:
- Name and address of worker
- Registration number of the worker
- Kind of work performed by the worker
- Name of the award if the worker is paid under an award
- Total number of days of building and construction work performed by the worker each week.
How can we help?
If you have any questions, require assistance or would like further clarification please feel free to contact Kim Edwards on (02) 9984 7774 in order to discuss your particular circumstances in more detail.
About the author
Marius Fourie - Director & Business Advisor
As Director and Business Advisor, Marius uses his accounting expertise and empathetic skills to work directly with business owners and help them feel at ease with their finances.
Marius saw a common need in clients that just wasn’t being met by accounting providers.
That need was for clear, open communication and streamlined accounting services that didn’t come padded out with any unnecessary features.
Business owners just don’t have time to compare different accounting firms to see which one has the best packages with the best inclusions (many of which they would pay for but never use).
Key Takeaways
PLSL recognises the mobile nature of construction work — long-service entitlements accrue industry-wide, not employer-by-employer.
This ensures workers who move between employers or sites are not penalised and still eventually access long-service leave.
Employers must register early and consistently report worker data to stay compliant.
Even if using subcontractors, casuals or labour-hire staff, the obligation to report and pay levies remains if the work falls under the construction industry coverage.
PLSL relieves employers of paying long-service leave benefits directly — the industry fund handles entitlements.
Once levies are paid, the portable-leave authority administers leave benefits, simplifying employer long-service obligations.
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Frequently Asked Questions
What is portable long service leave (PLSL) in the building and construction industry?
Portable long service leave is a scheme that allows eligible building and construction workers to accrue long-service-leave entitlements across multiple employers, as long as they remain in the same industry. The leave entitlement moves with the worker, rather than being tied to a single employer.
Who needs to register under PLSL — is it just full-time staff?
Any employer in the building and construction industry who engages eligible workers — including those on different projects, casuals or labour-hire workers — typically must register with the state’s PLSL authority. The scheme covers workers who perform defined trades or on-site work, often even if they work only a few days in a month.
What are the employer’s main obligations under a portable long service leave scheme?
Employers must: register with the relevant authority; report eligible workers and their hours or days worked; pay the required levy or contributions; and notify the authority when workers leave or change employers.
What happens when a worker becomes eligible for long service leave?
Once a worker accrues enough industry service — aggregated across employers — the central authority pays the long-service leave benefit. The employer does not need to wait until a long continuous employment with the same employer.
What are the consequences if an employer fails to comply with PLSL requirements?
Non-compliance can result in penalties, back-payment of levies, liability for outstanding entitlements, and difficulties when workers claim leave. It’s essential to follow registration, reporting and contribution obligations diligently.
Do building and construction employers need to register for the scheme?
Yes — if you operate in the building and construction industry and employ workers, you must be registered with the Long Service Corporation (NSW).
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