We’re occasionally asked how to pay the levy for a full-time or part-time employee who only works in black coal mining for some, but not all, of their hours.

In short, there is no ability under the legislation for Coal LSL to pro rata eligible service.

Under the long service leave scheme, eligible employees accrue leave entitlements according to the employment classification set by their employer – full time, part time or casual – as specified by the formula set out in the Coal Mining Industry (Long Service Leave) Administration Act 1992 (see Part 5A, Section 39AA). A person cannot be employed on a full-time basis and accrue partial long service leave entitlement for the portion of hours they’ve worked in black coal mining.

This means that when reporting via the monthly Levy Advice form, employers must ensure that:

• The work status reported matches the employment classification and that the levy paid reflects this.
• They report, and pay a levy for, all hours worked by part time and casual employees.

Enquiries about levy reporting.