About Protecting Worker Entitlements

The Fair Work Legislation Amendment (Protecting Worker Entitlements) Bill 2023 received Royal Assent on 30 June 2023. The resulting amendments, documented in the Fair Work Legislation Amendment (Protecting Worker Entitlements) Act 2023 (PWE Act), took effect on 1 January 2024.

The measures give effect to Recommendation 4 of the KPMG Report Enhancing certainty and fairness: Independent Review of the Coal Mining Industry (Long Service Leave Funding) Scheme.

The PWE Act amends the:

• Coal Mining Industry (Long Service Leave) Administration Act 1992

• Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992

Under the new legislation, calculation methods for the accrual, payment and reporting of a casual employee’s long service leave entitlements have changed. In particular:

• Where a casual employee’s industrial instrument specifies they are to be paid a casual loading and the loading can be quantified, a casual employee’s casual loading must be applied to the payment of the employee’s long service leave entitlements.

• The amendments expand the meaning of ‘qualifying service’ to deem that certain weeks, where a casual employee does not work due to specific rostering arrangements, are periods of qualifying service.

• As of 1 January 2024, a new Levy Advice form is in force for all employers. Note: although the form has changed, the method and period of reporting to Coal LSL has not changed: employers are still required to upload their levy return each month through Online Services.

Details of the amendments can be found in the PWE Act under Schedule 6.