{"id":"F2018L00217","name":"Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018","slug":"coal-mining-industry-long-service-leave-payroll-levy-regulations-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96847,"registerId":"commonwealth-F2018L00217-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n  This instrument is the Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.","sortOrder":2},{"sectionNumber":"5","sectionType":"section","heading":"Definitions","content":"#### 5 Definitions\n\n  In this instrument:\n\n> Act means the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Prescribed matters","content":"## Part 2—Prescribed matters","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Rate of levy","content":"#### 6 Rate of levy\n\n  For the purposes of section 5 of the Act, 2.7% is the prescribed percentage of the eligible wages paid.","sortOrder":5},{"sectionNumber":"Part 3","sectionType":"part","heading":"Application and transitional provisions","content":"## Part 3—Application and transitional provisions","sortOrder":6},{"sectionNumber":"7","sectionType":"section","heading":"Application of instrument","content":"#### 7 Application of instrument\n\n  Section 6 applies in relation to eligible wages paid on or after 1 July 2018.","sortOrder":7},{"sectionNumber":"8","sectionType":"section","heading":"Application of amendments made by the Coal Mining Industry (Long Service Leave) Payroll Levy Amendment Regulations 2023","content":"#### 8 Application of amendments made by the Coal Mining Industry (Long Service Leave) Payroll Levy Amendment Regulations 2023\n\n  The amendment of this instrument made by Schedule 1 to the Coal Mining Industry (Long Service Leave) Payroll Levy Amendment Regulations 2023 applies in relation to eligible wages paid on or after 1 July 2023.","sortOrder":8}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: setting the payroll levy percentage for the coal mining long service leave scheme. The 2023 amendment merely updated the rate and its application date, without expanding the scope beyond the original intent."},"complexity_factors":["Extremely short instrument (only 8 sections)","Single substantive provision (section 6 setting the 2.7% rate)","Only 1 defined term ('Act')","No cross-references beyond the enabling Act","Simple temporal application rules (dates in sections 7-8)","No conditional logic, exceptions, or nested provisions"],"plain_english_summary":"This regulation sets the payroll levy rate for coal mining companies to fund long service leave for their workers.\n\n**What it does:**\n- **Sets the levy rate at 2.7%** of eligible wages paid to coal mining employees. This means employers must pay 2.7 cents for every dollar of wages to a central fund.\n- **Funds long service leave:** The money collected goes toward paying long service leave entitlements (paid time off for workers who stay with an employer or industry for many years, typically 7-10 years) for coal mining industry employees.\n\n**Who it affects:**\n- **Coal mining employers** who must pay this levy on top of normal wages.\n- **Coal mining workers** who benefit from the funded long service leave scheme.\n\n**Why it matters:**\n- Coal mining often involves contract work and workers moving between employers. This scheme ensures workers don't lose their long service leave entitlements when changing jobs within the industry. The 2.7% rate was updated in 2023 and applies to wages paid from 1 July 2023 onward."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The regulation originally prescribes a 2.7% levy applying to eligible wages paid on or after 1 July 2018 (Reg 6; Reg 7). The instrument also records that an amendment made by Schedule 1 to the 2023 Amendment Regulations applies in relation to eligible wages paid on or after 1 July 2023 (Reg 8). The provided text does not state what Schedule 1 changed, only that an amendment takes effect for wages from 1 July 2023. Therefore the instrument’s application window and potentially its substantive terms have been altered by that later amendment, but the nature and extent of the substantive change cannot be determined from the text supplied."},"complexity_factors":["Single clear substantive prescription (a fixed percentage) reduces textual complexity (Reg 6).","Dependence on external statute for key definitions requires consultation of the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 to determine coverage and detailed liability (Reg 5).","Transitional and amendment timing creates a need to track multiple effective dates (Reg 7; Reg 8).","Administrative complexity for payers arises from identifying \"eligible wages\" and correctly applying the percentage in payroll systems (Reg 6).","Unspecified content of the 2023 amendment in the provided text leaves uncertainty about whether substantive terms (other than timing) changed (Reg 8)."],"plain_english_summary":"What this regulation does, mechanically\n\n- This regulation sets the payroll levy percentage that applies under the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 (the Act). The regulation is made under the Act (Reg 3; Reg 5 defines the Act). The single substantive rule in the instrument prescribes a levy equal to 2.7% of eligible wages (Reg 6).\n- The 2.7% rate applies to eligible wages paid on or after 1 July 2018 (Reg 7).\n- An amendment to this instrument made by Schedule 1 of the Coal Mining Industry (Long Service Leave) Payroll Levy Amendment Regulations 2023 is stated to apply in relation to eligible wages paid on or after 1 July 2023 (Reg 8). The text supplied does not say what Schedule 1 changed, only that the amendment’s application date is 1 July 2023.\n\nWho is affected and who decides\n\n- The levy applies to \"eligible wages paid\" (Reg 6). The regulation does not define \"eligible wages\" itself; that definition is in the Act (Reg 5). Practically, this means the persons or organisations who pay those eligible wages under the Act are the parties that bear the levy obligation.\n- The percentage and timing are set by this delegated instrument made under the Act (Reg 3). That is, the executive made a regulation that prescribes the percentage authorised by the Act.\n\nWhy it matters (costs, incentives and compliance implications)\n\n- Direct cost: employers who pay eligible wages must remit an additional charge equal to 2.7% of those wages (Reg 6). That increases labour-related costs for the payers of eligible wages from the stated dates (Reg 7; Reg 8 for the 2023 amendment application).\n- Incentives and pass-through: employers facing a 2.7% levy may respond in various ways — for example, absorbing the cost, adjusting contract prices, changing hiring or rostering, or reallocating labour costs. The regulation itself sets the percentage; it does not require or prohibit any particular employer response.\n- Compliance burden and implementation risk: calculating the levy requires employers to identify \"eligible wages\" under the Act (Reg 5) and apply the 2.7% rate (Reg 6) for the relevant pay periods (Reg 7; Reg 8). Administrative tasks include payroll calculation, record-keeping and remittance. Accuracy depends on correct application of the Act’s definitions and the timing rules in this instrument.\n- Bureaucratic discretion and legal framing: this instrument exercises delegated power under the Act to set a percentage (Reg 3). The instrument itself does not set or describe how collected funds are used; that allocation is a matter for the Act and any administrative arrangements under it.\n\nTrade-offs, opportunity costs and scope notes\n\n- The regulation converts a statutory authority (the Act) into a concrete levy rate (2.7%) for covered wages (Reg 6). Money paid as the levy is money employers cannot use elsewhere; how that trade-off plays out depends on what the Act provides for use of the levy receipts.\n- The instrument is short and mechanically specific (one percentage and application dates). However, its practical effect depends on external material (the Act’s definition of \"eligible wages\" and the content of Schedule 1 to the 2023 amendment, which is not included here). This creates a dependency: to determine total cost, coverage and any change introduced in 2023, a reader must consult the Act and the 2023 amendment instrument.\n\nSource citations: Reg 3 (authority), Reg 5 (definition reference to the Act), Reg 6 (prescribed percentage), Reg 7 (application from 1 July 2018), Reg 8 (application of the 2023 amendment from 1 July 2023)."}},"importantCases":[],"_links":{"self":"/api/acts/coal-mining-industry-long-service-leave-payroll-levy-regulations-2018","history":"/api/acts/coal-mining-industry-long-service-leave-payroll-levy-regulations-2018/history","analysis":"/api/acts/coal-mining-industry-long-service-leave-payroll-levy-regulations-2018/analysis","conflicts":"/api/acts/coal-mining-industry-long-service-leave-payroll-levy-regulations-2018/conflicts","importantCases":"/api/acts/coal-mining-industry-long-service-leave-payroll-levy-regulations-2018/important-cases","documents":"/api/acts/coal-mining-industry-long-service-leave-payroll-levy-regulations-2018/documents"}}