3rd August 2023
3rd August 2023

Changes to employer requirements

As part of the Australian Government’s new Protecting Worker Entitlements laws, changes have been made to requirements for employers of casuals in the Coal LSL scheme.

The Fair Work Legislation Amendment (Protecting Worker Entitlements) Act 2023 took effect on 30 June 2023 and amends the:

  • Coal Mining Industry (Long Service Leave) Administration Act 1992
  • Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992.

What this means for employees

Under the amendments, a casual employee’s casual loading will be applied to the levy paid by employers, and also to the payment of employees’ long service leave entitlements.

What this means for employers

As a result of these changes, employer reporting requirements to Coal LSL will change.

A new Levy Advice form will be in force from 1 January 2024, the date on which these amendments will take effect. Calculation methods for the accrual, payment and reporting of a casual employee’s long service leave entitlements will change.

Reporting periods will not change.

Coal LSL is already communicating with employers about what these changes mean and will provide employers with guidance and support in the lead-up to them taking effect.

More information

For more information on the Protecting Worker Entitlements package, visit the Department of Employment and Workplace Relations (DEWR) website.