Legal Obligations
Legal Obligations


An employer* of eligible employees has legal obligations such as:

  • Registering with Coal LSL and administering long service leave on behalf of their eligible employees
  • Submission of a monthly levy return 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.

*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.


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

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