FAQs

Employer reporting requirements to Coal LSL will change:

• Where a casual employee’s industrial instrument specifies they are to be paid a casual loading and the loading can be quantified, a casual employee’s casual loading will be applied to the payment of their long service leave entitlements.
• The calculation methods for the accrual of a casual employee's long service leave entitlement will differ from the current method of calculation.
• A new Levy Advice form will be in force for all employers from 1 January 2024, the date on which these amendments will take effect.

Please refer to the DEWR Fact Sheet for details. In brief, the amendments clarify:

• previous confusion from both employers and employees about the meaning of ‘eligible wages’ within the scheme, specifically whether that includes casual loading
• that ‘eligible wages’ includes casual loading to address this confusion and ensure casuals are treated fairly under the scheme.

Please refer to the DEWR Fact Sheet for details. In brief, the amendments change the method of accrual of a casual employee’s ‘working hours’ to the total of hours worked per week, averaged over the weeks in a quarter. This ensures a fairer calculation of casual employees’ working hours where they may vary week-to-week (sometimes exceeding 35 hours).

Please refer to the DEWR Fact Sheet for details. In brief, the amendments expand the meaning of ‘qualifying service’ to deem that certain weeks where a casual employee does not work due to specific rostering arrangements are periods of qualifying service.

Under the amendments, a casual employee’s casual loading will be applied to the levy paid by employers, and also to the payment of the casual employee’s long service leave entitlements. See Information for Casuals for more details.

It’s important to note that the changes take effect halfway through the Australian financial year. This means the expected eligible wages for casuals may be different in the first and second halves of the FY. Therefore, auditors will need to ensure they’re referring to the correct documentation when preparing an annual audit report for employers registered under the Coal LSL scheme.

Please refer to the new form and support materials on this website, which include a copy of the new Levy Advice form, information and instruction videos, and a Quick Reference Guide.

We are collecting the hourly base rate of pay for all employees. This enables more accurate reporting and logging of employee hours.

Yes; you need to report the employee’s current work status on the Levy Advice form in the Employee Details section. This does not need to be advised in the Change of Work Status section.

If you do not have a mobile number for an employee, please leave this field blank.