How the Fund works

Section: Fund overview

An overview

Coal LSL collects payroll levies from employers of eligible employees on behalf of the Australian Government. The long service leave levy is a mandatory employer tax which does not come out of employee wages.

Levies are held in a pooled investment fund which is managed by Coal LSL’s investments division to ensure financial provision for eligible employees’ long service leave entitlements across the industry.

Section: Resources

Resources

Learn more about how the Fund works.

Section: Fund history

Fund history

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