Legal obligations

Section: Legal obligations

Overview

An employer of eligible employees has legal obligations such as:

  • Submission of a monthly levy advice and payment for all eligible employees.
  • Compliance with minimum leave entitlements and how quickly an employee must be paid following submission of a leave application.
  • An annual audit report, within six months of the end of the financial year.

Employer obligations are legislated under various laws, in particular:

  • The Coal Mining Industry (Long Service Leave) Administration Act 1992; breaches of the Act can lead to civil or criminal penalties.
  • The Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992; statute of limitations do not apply to the black coal mining long service leave laws, therefore, an employer cannot waive their obligation to pay levies for eligible employees.

Fair Work Australia also has power to deal with certain disputes between an employer and an eligible employee in relation to leave.

Section: Levy advices and payments

Monthly levy advices and payments

Employers are legally obligated to submit a monthly levy advice and payment to Coal LSL on behalf of their eligible employees. Therefore, your payroll team fulfils an important role in facilitating access to long service leave entitlements. We provide the forms and information to help them process levy advices efficiently. They can also easily access assistance from the Coal LSL team by phone or email when required.

Learn more.

Section: Audit reports

Annual 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 advices 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 the 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 following resources are provided to assist with the process.

Questions

If you have any questions about your legal obligations, please get in touch. We’re here to help you understand and meet your obligations.