Skip to main content
Rules Mate

Who must register for ACT portable long service leave (hospitality / beauty)?

The applicability test for Register for ACT portable long service leave (hospitality / beauty) (WorkSafe ACT), computed across 35 industries, 9 business structures and 6 size bands.

Short answer: Some businesses

Applies when the business has employees and industry: Cafés & restaurants / Hotels, pubs & licensed venues.

What the obligation is

ACT extends portable LSL to cafés, restaurants, accommodation, hair and beauty from 1 January 2027 (deferred from 1 July 2026).

From 1 January 2027 (deferred from 1 July 2026), the ACT extends its portable Long Service Leave scheme to cover hospitality (cafés, restaurants, accommodation) and hair and beauty industries. Employers must register, pay quarterly levies, and lodge returns. Workers accrue portable LSL across employers within the covered industries.

The applicability test

Applies when the business has employees and industry: Cafés & restaurants / Hotels, pubs & licensed venues.

How the regulator frames it: ACT employers in hospitality, accommodation, hair and beauty.

What triggers it: Employing workers in covered industries from 1 July 2026.

Jurisdiction: Australian Capital Territory law only. A business with no operations in ACT is outside it, whatever the rest of the test says.

Which industries are in or out

Outcome across the 35 industries Rules Mate maps (2 of 35: depends on size or structure; 33 of 35: no).

IndustryAnswer
Cafés & restaurantsDepends on size or structure
Hotels, pubs & licensed venuesDepends on size or structure
No33 other industries

Business structure and size

Structure does not change the answer in the 2 industries it can reach: for every structure the answer is "depends on size or structure".

Size bandAnswer in the 2 industries it can reach, any structure
No employees (turnover $100K–$1M)No
1–5 employees (turnover $100K–$1M)Yes
6–19 employees (turnover $1M–$3M)Yes
20–99 employees (turnover $3M–$10M)Yes
100–499 employees (turnover $10M–$100M)Yes
500+ employees (turnover $100M–$1B)Yes

Worked examples

Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:

  • Pty Ltd company in cafés & restaurants with 6–19 employees, turnover $1M–$3M: applies. You have employees (6–19) · Industry: Cafés & restaurants.
  • Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: does not apply. Requires employees and industry: Cafés & restaurants / Hotels, pubs & licensed venues.

What you must do, and when

When due
Registration from commencement; quarterly returns and levies.
Frequency
Quarterly
Evidence to keep
Registration confirmation, quarterly returns, payment records.
In force from
1 July 2026
Status
Current
Priority
High

Penalty for not complying

Maximum penalty: Civil penalties + payment of levies in arrears with interest.

Audit or assurance level

Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.

Dates in the compliance calendar

What usually applies alongside it

Where it sits in the corpus

Rules Mate tracks 5 published obligations tagged "lsl", 0 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 3 of those apply outright. This obligation is rated high priority, and is a quarterly obligation.

Regulator, legislation and tools

Regulated by WorkSafe ACT.

WorkSafe ACT: ACT WHS regulator. Also administers portable long service leave schemes including the 2026 expansion to hospitality and beauty.

Free tools that help with this obligation:

Questions

Who must register for ACT portable long service leave (hospitality / beauty)?
Applies when the business has employees and industry: Cafés & restaurants / Hotels, pubs & licensed venues.
Do sole traders need to register for ACT portable long service leave (hospitality / beauty)?
Depends on size or structure. Looking in the 2 industries it can reach and every size band, the engine's answer for a sole trader is: depends on size or structure.
Do businesses with 1–5 employees need to register for ACT portable long service leave (hospitality / beauty)?
Yes (1–5 employees, turnover $100K–$1M).
When is "Register for ACT portable long service leave (hospitality / beauty)" due?
Registration from commencement; quarterly returns and levies.

Related

Sources

Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.