Long Service Leave Legislation Update

On Monday 6 July 2026, the Governor-General gave Royal Assent to the Coal Mining Industry (Long Service Leave) Legislation Amendment Act 2026 (the Amendment Act).

The Amendment Act amends the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 and the Coal Mining Industry (Long Service Leave) Administration Act 1992.

What’s changed

The Amendment Act prescribes two amendments to Coal LSL’s existing legislation:

• A voluntary pathway for employers with unpaid historical levy obligations called an Unpaid Levy Payment Arrangement (ULPA) to enter into a structured repayment arrangement with Coal LSL.

• A new additional tied to the Reserve Bank of Australia cash rate.

Coal LSL is committed to supporting employers to understand and meet their obligations under the Amendment Act.

This information is provided as a general guide only. Employers considering participation in the ULPA process should review the Amendment Act and Coal LSL's governing legislation and seek independent legal advice regarding their obligations.

What hasn’t changed

Employers of eligible employees in the black coal mining industry are required to submit a monthly levy return and pay a levy to Coal LSL. The Amendment Act does not change these obligations, rather it offers a structured pathway for employers to meet historical levy obligations. Additionally, it increases the penalty that employers must pay when they do not pay their levy on time.

To learn more, visit our New Legislation Hub.