Rules Mate

ACT portable LSL extends to hospitality + beauty

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Due

1 July 2026

26 days from today

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What to file

Portable LSL registration required; quarterly levies begin.

Who is affected

ACT-based employers in cafés, restaurants, accommodation, hair and beauty services that employ a covered worker for any period from 1 July 2026.

Penalty if missed

Civil penalty up to $9,000 per offence per employee for failure to register or pay levies, plus liability to pay the LSL benefit directly.

Applies to

ACT employers in cafés, restaurants, accommodation, hair + beauty

Prep checklist

  • Register the business with the ACT Long Service Leave Authority
  • Register each covered worker
  • Set up the quarterly levy calculation in payroll
  • Lodge first quarterly return + payment by the due date after first quarter ends

Industries affected