Quarterly returns - information for employers
All registered employers must lodge a quarterly return to the Portable Long Service Authority every three months, starting in October 2019.
This means you must lodge a quarterly return during these times every year:
- from 1 to 31 October (reporting on activity in July / August / September)
- from 1 January to 31 January (reporting on activity in October / November / December)
- from 1 April to 30 April (reporting on activity in January/ February/ March)
- from 1 July to 31 July (reporting on activity in April / May /June)
The first quarterly return, to be submitted in October 2019, will require registered employers to register all eligible workers for the first time. For employers joining the scheme at a later date, they will register workers as part of their first quarterly return.
This can be done via the online portal which employers will be able to access online from October 2019.
The quarterly return will include information about:
- all eligible workers who have worked for the employer during that quarter
- the hours they have worked
- the ordinary pay they received during the quarter
- any long service leave they have taken under another arrangement
- details of any eligible worker who has left the business during the quarter
Eligible workers are defined by the Act and descriptions of roles covered to assist employers determine which workers must be included in the quarterly return can be found for community services, contract cleaning and security.
Do I have to include casuals in the quarterly return?
Yes, all eligible workers - full time, part time and casual must be included in the quarterly return. Even if they only work for one day in the quarter, they must still be included.
Hours worked (including shifts, weekends, overtime, public holidays).
Hours on Work Cover
Hours of paid and unpaid leave, including but not strictly limited to:
- annual leave
- sick leave
- study leave
- compassionate leave
- carers leave
- parental leave
- adoption leave
- long service leave
- other paid or unpaid leave included in industrial agreements (for example, ceremonial leave, leave related to religious observance, military or local government service)
If a worker is on unpaid leave greater than 52 weeks please contact the Authority for advice.
Ordinary pay is the salary or wages paid or owed to the worker before tax is deducted.
Ordinary pay also includes workers compensation payments.
Ordinary pay also includes shift allowances for the contract cleaning and security industries but not for the community services sector.
Ordinary pay does not include:
- overtime payments
- reimbursement for expenses
- other amounts paid for use of materials, equipment or a motor vehicle
- allowances for travel, meals or protective clothing
- amounts paid on termination of employment
- annual leave loading
Ordinary pay should be calculated for work performed in Victoria only. If your workers perform work across a state border, please contact the Authority for advice. If the worker starts the day in Victoria, but then crosses the border, they should be deemed to have worked the entire day/shift in Victoria
If a worker has ceased employment during the quarter, include the date of and reason for cessation.
How to pay the employer levy
Your employer levy invoice will be generated when you lodge your quarterly return and can be downloaded from the employer portal. You will have 14 days to pay from the day the invoice is generated. The invoice can be paid by BPay. Sometimes the PLSA may need to verify some information in your return before the invoice is generated. You will receive an email invoice when this occurs.
Who decides the levy
The levy was determined by the Authority’s Governing Board on 9 May 2019 as follows:
- 1.65% for community services
- 1.80% for contract cleaning
- 1.80% for security
The Portable Long Service Benefits Authority is responsible for the administration and operation of the Scheme. They will liaise with employers to ensure they understand their obligations under the Long Service Benefits Portability Act 2018 and how the levy will be applied.
If you are unable to meet the due date for a return, please contact the Authority before the due date to request an extension of time. If your extension of time is approved, you will be advised of your new confirmed due date.
How to lodge a Quarterly Return online
This step by step guide shows employers how to submit a quarterly return online via the web portal.
Employers in security, contract cleaning and community services will need to submit quarterly returns every 3 months from October 2019.
Before a quarterly return can be submitted you must register your business with the Authority.
This can be done online at Portable Long Service. There is no cost involved in registering however businesses may be required to pay a levy as part of their quarterly return every 3 months.
In October you will be able to log into the Employer Portal to complete your first Quarterly Return (July to September 2019).
To open the return click on the Return number under "Pending Returns."
Next, click "Edit Return."
On each return you can add any new workers who have commenced in the last quarter. On your first Quarterly Return you will need to add all your workers. Simply click "Add Worker."
Complete the registration details for each of your workers.
Once you have added your workers, record the hours and ordinary pay attributable to each worker. Then click "Save and Close."
When you have entered all your workers information, click "Submit Return."
Reviewed 29 August 2019