Unpaid Levy Payment Arrangement

What is an ULPA?

The Unpaid Levy Payment Arrangement (ULPA) is a voluntary pathway for employers to meet historical levy obligations through a structured repayment arrangement with Coal LSL.

What it involves

The Amendment Act provides employers in the Australian black coal mining industry with historical levy obligations a limited period to:

• join the Scheme

• provide information about eligible employees’ records using the ULPA form

• address historical levy obligations in instalments over 6 years.

Once an ULPA is approved by Coal LSL, employers won’t be charged the additional levies for late payment of historical levies. In addition, when 80% of the debt is repaid in compliance with the payment milestones, the remaining 20% will be waived.

The ULPA process will commence on the first day of the second month after the Amendment Act receives Royal Assent. From this day, called the ‘unpaid levy calculation day’ or the commencement day, employers with historical levy obligations have 2 months to lodge a Notice of Intention to participate in the ULPA process. The commencement day is Tuesday 1 September 2026.

ULPA process and key deadlines

The ULPA process has 3 key stages, each with a specific deadline.

Lodgement of a Notice of Intention (NOI)

The first step is to lodge a non-binding Notice of Intention (NOI) within 2 months of 1 September 2026 - the commencement day.

Lodgement of an NOI confirms an employer’s intention to participate in the ULPA process. It is not a binding commitment and does not create any payment obligations. Payment obligations only arise once a final ULPA is approved by Coal LSL.

Preparation and submission of a draft and final ULPA form

Employers must:

• submit a draft ULPA form within 6 months of lodging an NOI

• submit a final ULPA form within 5 months of submitting the draft ULPA form.

Coal LSL has developed a form to support employers in preparing both the draft and final ULPA. The form and supporting guidance materials will be available to download from the commencement day.

The ULPA form requires information about eligible employees and their employment during the period covered by the ULPA. Where sufficient records are not available, employers may make reasonable assumptions in accordance with Coal LSL guidance.

Employers are encouraged to engage with Coal LSL as early as possible during the preparation of the draft ULPA. Early engagement can help identify potential issues and support a more efficient assessment process.

A draft ULPA does not need to contain all information required for the final submission. However, the more complete the draft ULPA, the more effective Coal LSL's feedback and guidance will be throughout the process.

The final ULPA must include:

• complete and accurate information

• evidence supporting any long service leave payments previously made to employees

• an independent audit report confirming that the unpaid levy amount specified in the ULPA is correct, including the reasons for the auditor's opinion.

Compliance with the ULPA repayment arrangement

Once Coal LSL receives the final ULPA form, they will assess the application and may:

• approve the ULPA

• refuse the ULPA, or

• request additional information before making a decision.

Once approved, repayments will commence in accordance with the agreed payment arrangement.

To remain eligible for the debt waiver, all repayment instalments must be paid by the due date.

Once 80% of the unpaid levy debt identified in the ULPA has been repaid, the remaining 20% will be waived.

Notice of Intention (NOI)

Notice of Intention dates

The ULPA NOI period commences on the unpaid levy calculation day, that is 1 September 2026. The NOI must be lodged within 2 months of this date.

Deadline to lodge: 1 November 2026

If the NOI isn’t lodged by this date, an employer cannot enter into an ULPA unless an extension has been granted to them by Coal LSL.

Extensions of time to submit a Notice of Intention to Coal LSL are available in limited circumstances. If an extension of time to lodge an NOI with Coal LSL may be required, employers should contact Coal LSL immediately, as strict time limits apply.

Information required

The NOI captures basic information about the employers’ organisation, including its legal entity name, Australian Company Number, authorised signatory details, primary contact details, an estimate of affected employees and relevant years.

Full historical calculations aren’t required at this stage.