What is Portable Long Service Leave?
Several states and territories in Australia administer Portable LSL schemes. The way that these schemes operate varies from place to place, but generally:
They apply to employees working in certain sectors, where the short-term nature of the work means that employees are not with the same employer long enough to accrue traditional long service leave entitlements. For example, workers in the construction industry who move between jobs.
Employers and employees may need to be registered with the relevant administering authority.
Employers are required to:
Report eligible employees' paid ordinary hours over a defined reporting period, e.g. two months, a quarter, etc.
Pay a levy to the administering authority.
When the employee has enough service hours/days recorded with the authority, they can take a period of long service leave. The authority funds this leave.
Review the Fair Work Ombudsman website for more information about each industry and state that complies with Portable Long Service Leave:
Portable Long Service Leave IQ Report
The standard IQ report, IQ-PORTABLELSL, can be used to help you meet your reporting obligations for Portable Long Service Leave (LSL).
Each record in the IQ displays details that may be required for Portable LSL reporting to the relevant state or territory authority. This includes employee personal and contact information, as well as their paid hours processed during the Portable LSL reporting period.
The report produces:
A list of employees who are attached to Long Service Leave classes that are set up with Portable LSL pay components defined.
Hours/pay values processed for each of those employees within the specified date range. The Hours and Period Pay columns display the values processed against the Portable LSL components defined in the employee's LSL class.
IQ-PORTABLELSL can be selected from the list of standard IQ reports by going to Common, IQ or selecting IQ from the menu bar.
For more information on how to set up your Portable Long Service Leave class(es) and produce the IQ report, download and review this document:
The IQ report will include data for all employees attached to defined Portable LSL classes. If your employees are a mix of eligible and not eligible, you may consider creating new Long Service Leave classes. You can create new classes by copying your existing ones using right-click and Copy, then tick Portable Long Service Leave and select the components.
For Long Service Leave classes, where only the Portable Long Service Leave section is completed, no Long Service Leave will accrue. As there is no accrual, the attached employees won't have hours or liability in their employee records, on leave report or in the General Ledger Leave Batch.