Dear Client,
A new pathway for employers to meet historical portable Coal Mining Long Service Leave levy obligations will commence on 1 September 2026.
What’s changing?
- Unpaid Levy Payment Arrangement (ULPA): A voluntary pathway for employers with unpaid historical levy obligations to enter into a structured repayment arrangement with the Coal Mining Industry (Long Service Leave Funding) Corporation (Coal LSL).
This allows payment of levies in instalments over six years. When 80% of the debt is repaid in compliance with the arrangement, the remaining 20% is waived.
- New Additional Levy Penalty Rate: A new penalty rate for late payments is now tied to the Reserve Bank of Australia cash rate, set at 2 percentage points above the cash rate.
What do you need to do?
Eligible employers must continue to submit a monthly levy return and pay levies to Coal LSL.
Additionally, you should:
- Review historical liabilities to identify any outstanding levy debts.
- Lodge a Notice of Intention (NOI): If you suspect you may have historical levy obligations, you should lodge an NOI with Coal LSL to establish a structured payment arrangement. The two-month NOI window opens on 1 September 2026.
- Employers are encouraged to contact Coal LSL on 1300 852 625 or Home - Coal LSL for further guidance.
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If you need assistance understanding how these changes apply to your workforce, contact our Advice Team on 1300 651 415.
