If you run a community services organisation or NDIS business in NSW, April 2026 is a date you need to have circled on your calendar.

That’s when the real compliance obligations under the state’s new Portable Long Service Leave (PLSL) scheme kick in — and the penalties for getting it wrong are real.

A Quick Bit of Background

NSW introduced the PLSL scheme from 1 July 2025 under the Community Services Sector (Portable Long Service Leave) Act 2024. The idea is straightforward: workers in this sector typically move between multiple employers over their careers, so under the old system they’d often lose their long service leave entitlements every time they changed jobs. The new scheme makes those entitlements portable across the industry.

So Why Does April 2026 Matter?

The NSW government built in a generous lead-in period. For the first three quarters of the scheme all levy payments are bundled together and due in April 2026.

What You’ll Owe: The PLSL Levy

The levy is set at 1.7% of the gross ordinary wages of all eligible workers, paid into a central fund that covers workers’ eventual leave entitlements. It’s calculated quarterly, so come April 2026, you’ll be paying three quarters’ worth in one hit. If you haven’t been modelling that liability, now is the time to start.

What Else is Due in April 2026?

It’s not just the money. The levy payment comes alongside your quarterly service return obligations. Each return must include employee details, the type of community services work performed, each worker’s registration number, and remuneration figures, all submitted within 14 days of the quarter ending.

From April 2026 onwards, there’s no more grace period, returns and payments revert to the standard 14-day deadline after each quarter closes.

Are Your Basics in Order First?

Before April 2026 arrives, two things need to be actioned:

Workers registered. If any worker hasn’t self-registered within three months of starting community services work, the obligation shifts to you — you have 14 days after that window closes to register them on their behalf. Unregistered workers means incomplete returns, which means compliance risk.

Your organisation registered. Existing businesses were required to register with the Long Service Corporation by 1 August 2025, and any new business entering the sector must register within one month of commencing. If this somehow slipped through the cracks, it needs to be addressed immediately.

One More Thing to Watch

The PLSL scheme runs alongside, not instead of, existing obligations under the Long Service Leave Act 1955. Both can operate concurrently, so if a worker becomes eligible under both schemes, they’ll need to elect which entitlement to access. It’s worth understanding how that interplay works for your workforce before it becomes an issue.

Don’t Leave it to the Last Minute

April 2026 is close. Now is the time to review your worker registrations, model your levy liability across the three outstanding quarters, and make sure your payroll systems are set up to capture the right data going forward.

If you’re not sure where to start, for a Fixed Fee, Lambourne Partners can handle the Registration of the Business & Employees, Calculation of Liabilities Payable and Lodgement of ongoing Returns. Reach out below to Ben Wilson from Lambourne Partners Consulting to arrange a discussion to see how we can assist your business.