Any organisation that provides eligible community services in NSW, as defined in the scheme, must register if they employ 1 or more workers covered by the scheme. Self-employed contractors can choose to opt in to the scheme. See Community service work covered by the scheme to find out more.

If your organisation’s predominant purpose is not community service, but it employs individuals who provide community service work, those workers must be registered under the scheme.

You can complete a self-assessment to determine your eligibility.

If you are still unsure whether your organisation is eligible for the scheme, we can assist you to make a determination. Email us at info@longservice.nsw.gov.au for assistance on eligibility determination.

Registrations opened from 1 July 2025 through Service NSW. Complete the Employer registration application to register as an employer.

No. All employers with 1 or more eligible workers must register as an employer with the Long Service Corporation and pay the levy, regardless of the size of the organisation.

Yes, if you employ workers who perform eligible community services work in NSW, registration is required regardless of where your organisation is headquartered.

Each ABN that employs eligible workers must be registered. Employers are responsible for ensuring all eligible workers are reported under the correct employing entity.

The levy is set at 1.7% of gross ordinary wages for eligible workers.

The 1.7% levy is based on the gross ordinary wages paid to employees per quarter. Employers complete a quarterly service return, detailing the service and gross ordinary wages paid to their workers.

The service return and the 1.7% levy payment will be due 14 days after the end of the quarter, however the initial levy period will include the first 3 quarterly returns which will be due and payable from 1 April 2026.

It generally includes regular salary and wages, shift loadings, and allowances, but excludes overtime and superannuation. The full definition will be published soon and will also be available as a fact sheet.

Employers will report wages via an online portal as part of the quarterly return. The portal will allow uploads or manual entry.  After submission, the levy amount is calculated automatically and must be paid through the portal.

Levies for the first 3 quarters of the scheme will be due and payable from April 2026. Employers will need to track worker service, submit service returns, and make levy payments covering the first 3 quarters of the scheme (July–September, October–December, and January–March). Employers should be prepared to submit these through the employer portal from 1 April 2026.

Levy payments must be made quarterly. From 1 April, eligible employers are required to submit service returns for the first 3 quarters (July 2025 – March 2026). The levy payments are due upon submission of service returns.

Yes. We will issue reminders via email and through the employer portal before each due date.

There will be an opportunity to correct reporting errors before payment is finalised. Support will also be available to help employers navigate any discrepancies.

Late payment may result in interest and penalties. Employers will receive email and MyServiceNSW account inbox reminders to ensure they stay on schedule.

Workers who perform eligible community service work or all staff within a defined “predominant purpose” based business will be included.

Yes. All registered employers must lodge a quarterly service return and indicate zero if no eligible workers were active during the reporting period and still meet levy payment obligations if applicable unless you have an exemption from the Corporation.

You are required to lodge a service return covering the period from the start of having eligible workers to the end of the quarter.

Employers are required to keep accurate records of wages, employment dates, and work performed in the community services sector. These records support levy calculation and employee entitlements.

Employers can report on the status of their workforce and manage changes through the employer portal from 1 April 2026. This includes new hires, departures, and changes in roles.

From 1 April 2026, employers will have access to an online employer portal with dashboard and reporting system that tracks obligations and deadlines. The portal will allow employers to meet their obligations by submitting service returns and managing their workforce. The portal will provide visibility of upcoming, overdue and historical actions.  The Long Service Corporation may also conduct audits.

The governing Act: Community Services Sector (Portable Long Service Leave) Act 2024 No 39
The scheme Regulation: Community Services Sector (Portable Long Service Leave) Regulation 2025

The Community Services Sector Portable Long Service Leave Scheme differs from the Long Service Leave Act 1955 in that it provides portable long service leave based on service to the industry, rather than continuous service with a single employer.

Under the 1955 Act, long service leave generally accrues after 10 years with the same employer and is managed and paid directly by that employer.

Under the portable scheme, eligible workers accrue entitlements after 7 years of combined service across multiple employers within the community services sector, with entitlements administered centrally and funded through an employer levy. The portable scheme operates alongside the 1955 Act and does not replace it.

Employers must continue to manage and honour existing entitlements accrued under the 1955 Act. These entitlements will not transfer into the new scheme. Employers will need to maintain compliance with both Acts.

Employers who are paying a worker for a 1955 Act claim need to contact the Corporation for reimbursement for the portion of the entitlement that has been contributed to the fund. Reimbursements are calculated based on the following formula:

Number of weeks paid and accrued in the fund from 1 July 2025 x weekly wage used for the 1955 Act payment.

Example:
A worker who started with their employer on 2 July 2018 becomes eligible for leave under the 1955 Act on 2 July 2028 and wants to take their full entitlement of 8.6667 weeks of leave.

The employer is responsible for managing this leave payment and calculates 8.6667 as the total number of weeks that have been accrued, with 2.6040 weeks as the portion of weeks that have been accrued in the fund between 1 July 2025 and 2 July 2028.

The employer calculates the workers' weekly pay rate under the provisions of the 1955 Act, which in this case is $832.50 per week.

The employer pays the worker the full leave entitlement of 8.6667 weeks x $832.50, totalling $7215.03.

The employer then seeks 2.6040 x $832.50 from the Corporation, who reimburse the employer the $2167.83.

Workers will begin accruing service under the Portable Long Service Leave Scheme from 1 July 2025, when the scheme commences, provided they are performing eligible community service work for a registered employer. Employers must begin recording worker service from this date. Workers will be formally registered in the scheme through employer service returns submitted from April 2026.

Transitional arrangements require employers to pay a worker’s leave once they have reached an entitlement under the 1955 Act or an Enterprise Agreement. This is managed as an Employer Claim where the employer calculates and pays the full leave entitlement to the worker and seeks reimbursement from the Corporation for the portion of the leave that has been contributed to the fund.

Yes. Employers should begin identifying which workers will fall under the scheme, review current long service leave records, and prepare payroll systems for levy reporting.
See example scenarios for transitional arrangements.

Yes. Employers will have access to a range of templates and support materials, such as:

• Worker service tracking template
• Portal walkthrough video
• Information sessions tailored to HR/payroll roles
• Fact sheets and checklists.

These are under development and will be available on this website soon.

Yes. The Corporation is conducting engagement sessions, both online and in-person, including:

• roadshows and regional outreach visits
• industry webinars
• information briefings for HR and payroll staff.

Employers will be invited through relevant networks and can register for updates to receive invitations.

View the News section for a list of current events.

In many cases, yes. LSC is working with peak bodies, larger employers, and regional hubs to organise targeted briefings. Contact us to express your interest.

Sign up to the Community Services Scheme mailing list.

Registered employers will also receive email alerts about reporting periods, levy deadlines, and legislative updates.

Foundation workers in the new NSW Community Services Industry (CSI) scheme receive an automatic bonus of 365 days (1 year) of service credits, allowing them to claim long service leave after 6 years of industry service instead of 7. To qualify, workers must be in the industry between 1 July and 31 December 2025. This "gift of service" applies to employees and self-employed contractors.

Employers must ensure that:

• they are registered as an employer with the scheme by the required date
• they submit accurate worker data in their first 2 quarterly reports
• have payroll and HR systems updated so eligible employees are correctly identified and reported.

No separate application is needed. By submitting your regular quarterly data, the system will identify workers eligible for the bonus automatically.

No. The bonus is managed and credited by LSC. It does not create additional administrative costs for employers and does not affect levy calculations or reporting obligations.

Foundation bonus is applied to eligible workers automatically as long as an employer includes the worker in their service reporting between 1 July and 31 December 2025. Only workers can see their foundation bonus if they register and log into the LSC Worker Portal.

Worker claim:
A worker who has accrued sufficient industry service (minimum 7 years) may apply directly to LSC for payment of portable long service leave. LSC pays the entitlement directly to the worker.

Employer claim:
Where an employer pays long service leave under the Long Service Leave Act 1955 or an enterprise agreement, the employer may be eligible to claim reimbursement from LSC for the portion of the entitlement that relates to service accrued under the CSI scheme.

Where an employer pays long service leave under the Long Service Leave Act 1955 or an enterprise agreement, superannuation obligations are determined by the applicable industrial instrument and superannuation law.

Payments made directly by LSC to workers under the CSI scheme are not treated as employer salary or wages. Superannuation is not paid by LSC on these payments.