This page explains the compliance and enforcement obligations set out by the Legislation of the scheme.
SA Portable Long Service Leave for the Construction Industry is a statutory authority. Employers must register, lodge Employer Returns and pay levies when they employ eligible workers; these obligations and the Scheme’s compliance framework are set out in the Construction Industry Long Service Leave Act 1987 and related regulations.
Our approach
We take a risk based, supportive approach to compliance where we look to help employers meet their obligations. We prioritise education and engagement, and target compliance support where the risk of incorrect reporting or unpaid levies is highest.
Employer obligations
Employers covered by the scheme must register within one month of becoming an employer of an eligible worker(s). They must lodge an Employer Return for each prescribed return period and pay the levy due on remuneration for eligible workers.
The current regulations prescribe the return periods as:
- January - February
- March - April
- May - June
- July - August
- September - October
- November - December
The regulations prescribe a penalty framework for late lodgement or payment, including interest at a prescribed amount.
Records and evidence
Employers must keep accurate payroll and employment records that support their returns and levy payments and retain those records. Good record keeping helps effectively manage disputes and speeds resolution if we need to verify reported information.
What we may do
We will always try to resolve non-compliance through education and assistance first, including phone or site visits and help to correct outstanding requirements. Where employers fail to cooperate or where non-compliance is deliberate or serious, we may:
- request documents and information,
- issue assessments and notices,
- recover unpaid amounts,
- apply interest and penalties, and
- commence legal proceedings when required.
The scheme’s legislation provides powers to require information, inspect records, estimate and assess levy liabilities, recover debts and apply penalties for offences or obstruction. Our response is proportionate and driven by the need to protect workers’ service records and the scheme’s sustainability.
Penalties and consequences
The legislation and regulations set out penalties for failures such as failing to register, lodging false or misleading returns, failing to pay levies, obstructing inspections, or not providing information when lawfully requested. Depending on the circumstances, court proceedings may be taken as a civil penalty matter or in relation to a criminal offence. If a criminal offence is successfully prosecuted, this may result in a criminal conviction.
How we will engage with you
- Phone and email support to answer questions and provide guidance.
- Face to face visits or audits where necessary, with advance notice except in limited circumstances.
- Written notices and requests for information, with clear instructions about what is needed and timelines to respond.
- Clear escalation: from education to formal assessments, to recovery and prosecution where warranted.
If you’re unsure
If you are unsure whether you need to register, how to lodge returns, or how to calculate levies, please visit our website or talk to one of our Customer Service team. A visit to your workplace to explain your obligations and help with registration and returns can also be arranged.
Why compliance matters
When employers register and report correctly, workers’ service is recorded accurately, and their long service leave entitlements are protected. This helps ensure the scheme remains fair, sustainable and effective for the construction industry in South Australia.