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Queensland regulation
What it does: This regulation prescribes administrative and financial details for the Community Services Industry portable long service leave scheme: the information employers must include in returns, a default pay classification for workers not covered by an industrial instrument, quarterly return periods, the levy rate (1.35%) and the interest rate for late payments (tied to unpaid tax interest).
Who it affects: Community service employers and their workers — employers bear the reporting and payment duties and any compliance costs.
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Direct links to the current provisions in Community Services Industry (Portable Long Service Leave) Regulation 2020.
This regulation may be cited as the Community Services Industry (Portable Long Service Leave) Regulation 2020 .
This regulation commences on 1 January 2021.
For section 65 (3) (d) of the Act , the following information is prescribed— for a registered worker—the registration number entered for the worker in the register of workers; for a worker other than a registered worker— the worker’s name, date of birth, and residential address; and the worker’s email address and mobile phone number, if any; and the type of community service work performed by the worker for the entity giving the return.
For section 71 of the Act , definition classification level , paragraph (b) , the classification level prescribed for a worker who is not engaged under an industrial instrument is ‘Social and community services employee level 4—pay point 4’ under the Social, Community, Home Care and Disability Services Industry Award 2010, made under the Fair Work Act 2009 (Cwlth) .
For schedule 2 of the Act , definition return period , each of the following periods is prescribed to be a return period— 1 January to 31 March of each year; 1 April to 30 June of each year; 1 July to 30 September of each year; 1 October to 31 December of each year.
For section 85 of the Act , the percentage prescribed is 1.35%.
For section 88 (1) of the Act , the rate equal to the rate prescribed for unpaid tax interest under the Taxation Administration Act 2001 is prescribed. See the Taxation Administration Regulation 2022 , section 6 (1) . s 7 sub 2024 SL No. 162 s 28
Sourced from Queensland Legislation (legislation.qld.gov.au), CC BY 4.0.
This regulation may be cited as the Community Services Industry (Portable Long Service Leave) Regulation 2020 .
This regulation commences on 1 January 2021.
For section 65 (3) (d) of the Act , the following information is prescribed— for a registered worker—the registration number entered for the worker in the register of workers; for a worker other than a registered worker— the worker’s name, date of birth, and residential address; and the worker’s email address and mobile phone number, if any; and the type of community service work performed by the worker for the entity giving the return.
For section 71 of the Act , definition classification level , paragraph (b) , the classification level prescribed for a worker who is not engaged under an industrial instrument is ‘Social and community services employee level 4—pay point 4’ under the Social, Community, Home Care and Disability Services Industry Award 2010, made under the Fair Work Act 2009 (Cwlth) .
For schedule 2 of the Act , definition return period , each of the following periods is prescribed to be a return period— 1 January to 31 March of each year; 1 April to 30 June of each year; 1 July to 30 September of each year; 1 October to 31 December of each year.
For section 85 of the Act , the percentage prescribed is 1.35%.
For section 88 (1) of the Act , the rate equal to the rate prescribed for unpaid tax interest under the Taxation Administration Act 2001 is prescribed. See the Taxation Administration Regulation 2022 , section 6 (1) . s 7 sub 2024 SL No. 162 s 28