Employer obligations
Understand your obligations as an employer in the community services sector. Find out about the penalties for non-compliance and how you can appeal decisions made about your registration.
On this page
Scheme commencement obligations
Compliance obligations
Penalties for non-compliance
Appeal a decision
Related information
Related legislation
Scheme commencement obligations
Eligible employers have obligations as outlined in the Community Services Sector (Portable Long Service Leave) Act 2024 and as required by LSC. If you do not comply, penalties may apply.
The obligations related to the commencement of the scheme are:
- Employers must apply for registration to LSC within 1 month of commencement of the scheme or within 1 month of becoming an eligible employer after the scheme has commenced.
- Employers must provide any change of details to LSC within 7 days of the change.
- A person must respond to requests from LSC within the specified timeframe.
Compliance obligations
There are a range of compliance obligations outlined in the Act for registered or eligible employers and self-employed contractors who register in the scheme as workers.
Employers must:
- register as an employer
- submit quarterly service returns
- pay your quarterly levy
- keep records, and
- matters as outlined in the Act.
Penalties for non-compliance
Penalties may apply if you do not comply with your compliance obligations. Penalties are outlined in the Community Services Sector (Portable Long Service Leave) Regulation 2024.
Penalties apply to:
- non-compliance with your responsibilities
- providing misleading information
- obstructing our inspectors from carrying out their duties.
It is your responsibility to understand and comply with your legal obligations under the Act.
Appeal a decision
You can appeal to the independent Long Service Corporation Committee after 1 July 2025, if you disagree with a decision we make. Members include employer and union representatives from the NSW community services sector.
You can appeal the decision to:
- refuse an application to register as an employer
- cancel an employer registration
- refuse an application to register a worker
- refuse to grant an exemption from lodging a return
- refuse to waive or reduce interest on unpaid levies
- refuse to grant an extension of time to pay a levy.
You can also appeal levy assessments.
Details on how to lodge an appeal and more information on compliance obligations will be available from 1 July 2025.
Related information
Employer registration
Manage employer service returns
Paying the levy
Keeping worker service records
Compliance
Related legislation
Community Services Sector (Portable Long Service Leave) Act 2024
Community Services Sector (Portable Long Service Leave) Regulation 2024
Community Services Sector (Portable Long Service Leave) (Levy Determinations) Order 2025
