IMPORTANT REMINDER
Penalties apply to all late monthly payments from January 2026. Lodge and pay on time to avoid penalty.
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Statement of Expectations
Statement of Intent
Privacy
Conflicts of interest
Fraud and corruption prevention
Public interest disclosure scheme
Modern slavery prevention
ESG Statement
Employer Statement on Gender Equality
Complaints
Freedom of information
Information Publication Scheme
Regulatory compliance and priorities
AI Transparency Statement
01.
How the Fund works
Coal LSL collects payroll levies from employers of eligible employees on behalf of the Australian Government. The long service leave levy is a mandatory employer tax which does not come out of employee wages.
Levies are held in a pooled investment fund, which is managed by Coal LSL’s investments division to ensure financial provision for eligible employees’ long service leave entitlements across the industry.
