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.

Registrations open from 1 July 2025 through the Service NSW Business Bureau online portal. Step-by-step guides and online support sessions will be available prior to the launch date. Registration information will be published in the June edition of our newsletter and on this website.

Employers must register by 31 July 2025 or within 4 weeks of becoming an employer.

No. All employers with eligible workers, regardless of size, must register and pay the levy.

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 April 2026.

Levies for the first 3 quarters of the scheme will be due and payable from April 2026. Employers will need to track worker service and budget for levies from 1 July 2025. Employers will need to prepare to submit service returns and levies covering the first 3 quarters of the scheme (Jul-Sept, Oct-Dec, Jan-Mar) and be ready to submit these from April 2026.

Late payment may result in interest and penalties. Regular reminders and support tools will help employers stay on schedule.

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

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 will report quarterly on the status of their workforce through the online system that will be implemented from April 2026. This includes new hires, departures, and changes in roles.

From April 2026, employers will have access to an online employer portal with dashboard and reporting system that tracks obligations and deadlines. 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 1955 Act applies to traditional long service leave rewarding service to only 1 employer. The new scheme is portable, allowing workers to carry their entitlements across eligible employers and rewarding their service to the sector.

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 who are eligible and employed by a registered organisation will begin accruing service credits from 1 July 2025. Employers are required to start tracking the service of workers from this date and may be asked to submit workforce data to support this.

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.

The Long Service Corporation is providing tailored resources and tools to help employers understand their obligations and implement the scheme successfully. This includes direct engagement, written guides, and a customer support team.

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

• Payroll reporting templates
• Step-by-step registration guides
• FAQs 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.

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

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.

Levy payments must be made quarterly. However, to ease the administrative burden during startup, the first 3 quarters of the scheme (July 2025 – March 2026) will not become due until April 2026.

Employers will report via LSC’s online portal. From April 2026 the system will allow uploads or manual entry and provide a confirmation once the levy has been submitted.

Yes. The LSC 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.

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
• payroll and HR systems are updated to correctly report eligible employees.

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 will not affect your levy calculations or reporting responsibilities.

Yes. The employer portal will show which workers have received the bonus credit once it has been applied. Workers will also be able to see this in their individual service record.