INFORMATION FOR CASUALS
Changes for casual employees under the Protecting Worker Entitlements Act 2023.
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PROTECTING WORKER ENTITLEMENTS
Information for employers about changes as part of the Government's Protecting Worker Entitlements laws.
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05.
Annual audits
Audit reports
Employers* of eligible employees are legally obligated to submit an annual audit report.
An annual audit report provides an auditor’s opinion as to whether an employer has paid the correct levy amount (including any additional levy) and claimed the right reimbursements.
Any issues with levy returns and payments discovered during auditing must be detailed in your audit report, as described in the support materials, and any payment errors remedied.
Under Section 10 of Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992, annual audit reports must be lodged within six months of the end of the financial year. You can lodge an audit report by email or mail to Coal LSL, Locked Bag 2021, Newcastle NSW 2300.
*The definition of ‘employer’ in Coal LSL’s legislation refers only to a national system employer as defined in section 14 of the Fair Work Act 2009.
Audit resources
If you have any questions, please email our Regulatory Management team or call 1300 852 625 between 8.30am and 5.00pm Monday to Friday (AEST).
Audit FAQs
What is an audit report and when is it required?
Why do I have to provide an audit report when Coal LSL already has the details?
What happens if I do not provide a report or if my report is late?
What do audit reports cost to obtain and who pays for them?
Who can do the audit?
What qualifies an auditor as ‘independent’?
Is the auditor required to review the eligibility of employees?
What is the auditor required to review?
What should be included in an annual audit report?
Do we need to audit the levies paid for every single employee or take an audit sample?
I have recently registered with Coal LSL and paid levies for the current and previous financial years. Do I have to do a separate audit report for each financial year?
What if the audit process identifies that errors have been made?
Does Coal LSL have recommended auditors?
Is there an audit report template or examples of what is required?
