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People reading this page usually work these out too.
Enter your start date and your ordinary weekly pay to see how many weeks of long service leave you have accrued, what you could take now, what would be paid out if the job ended today, and the tax on it. Every rule below comes from the state or territory's own Act, verified 28 August 2026.
Long service leave you take as leave is taxed like ordinary pay. This schedule is for an unused balance paid out when the job ends. See take-home pay on $95,000 for the year that includes it, or the final pay calculator for the whole termination payment.
Long service leave is the one major leave entitlement the National Employment Standards do not set. Each state and territory has its own Act, and they differ in three ways that actually change the number: how long you have to serve before you can take leave, how many weeks a year you accrue, and how early a payment is owed if you leave.
| State | Act | Can take leave at | Weeks then | Weeks per year | Pro-rata from |
|---|---|---|---|---|---|
| NSW | Long Service Leave Act 1955 | 10 years | 8.67 | 0.8667 | 5 yr (10 unconditional) |
| VIC | Long Service Leave Act 2018 | 7 years | 6.0667 | 0.8667 | 7 yr |
| QLD | Industrial Relations Act 2016 | 10 years | 8.6667 | 0.8667 | 7 yr (10 unconditional) |
| WA | Long Service Leave Act 1958 | 10 years | 8.667 | 0.8667 | 7 yr |
| SA | Long Service Leave Act 1987 | 10 years | 13 | 1.3000 | 7 yr |
| TAS | Long Service Leave Act 1976 | 10 years | 8.667 | 0.8667 | 7 yr (10 unconditional) |
| ACT | Long Service Leave Act 1976 | 7 years | 6.0667 | 0.8667 | 5 yr (7 unconditional) |
| NT | Long Service Leave Act 1981 | 10 years | 13 | 1.3000 | 7 yr (10 unconditional) |
“Pro-rata from” is the completed service at which a payment can be owed when employment ends. Where a second figure is shown, the first is a conditional window — the payment is owed only on defined grounds, such as redundancy, illness or death — and the second is the point from which it is owed however the job ends.
The single biggest difference is the rate. Six jurisdictions accrue 0.8667 weeks a year — two months of leave for 10 years of service. South Australia and the Northern Territory accrue 1.3 weeks a year, so the same 10 years earns 13 weeks. On $1,600 a week that is $20,800 instead of $13,867 — a gap of $6,933 for identical service.
The catch is at the other end: SA and the NT pay on completed years only, so 8½ years is paid as 8. Everywhere except the ACT (completed years and months) the part year counts down to the day.
The arithmetic is the same shape everywhere: weeks of leave = years of continuous service × the weekly accrual rate, paid at your ordinary weekly rate — no overtime — at the time you take the leave or the job ends. What differs is how much of a part year counts, and whether you can take anything yet.
| Years of continuous service | NSW | VIC | QLD | WA | SA | TAS | ACT | NT |
|---|---|---|---|---|---|---|---|---|
| 5 years | 4.33 | 4.33 | 4.33 | 4.33 | 6.50 | 4.33 | 4.33 | 6.50 |
| 7 years | 6.07 | 6.07 | 6.07 | 6.07 | 9.10 | 6.07 | 6.07 | 9.10 |
| 8 years | 6.93 | 6.93 | 6.93 | 6.93 | 10.40 | 6.93 | 6.93 | 10.40 |
| 10 years | 8.67 | 8.67 | 8.67 | 8.67 | 13.00 | 8.67 | 8.67 | 13.00 |
| 12 years | 10.40 | 10.40 | 10.40 | 10.40 | 15.60 | 10.40 | 10.40 | 15.60 |
| 15 years | 13.00 | 13.00 | 13.00 | 13.00 | 19.50 | 13.00 | 13.00 | 19.50 |
| 20 years | 17.33 | 17.33 | 17.33 | 17.33 | 26.00 | 17.33 | 17.33 | 26.00 |
| 25 years | 21.67 | 21.67 | 21.67 | 21.67 | 32.50 | 21.67 | 21.67 | 32.50 |
Weeks accrued, which is the figure paid out when employment ends and a pro-rata entitlement exists. It is not always the figure you can take as leave — see the next section.
In NSW, WA and Tasmania the leave arrives in blocks. Nothing is takeable until 10 years, then 8.667 weeks lands at once, then another 4.333 weeks every 5 years. Serving 14 years gets you no more takeable leave than serving 10 — although the extra four years still count if the job ends. Queensland steps at 10 and 15 and then runs continuously. Victoria, the ACT, South Australia and the Northern Territory hand over the accrued balance once you qualify.
| Service | NSW | VIC | QLD | WA | SA | TAS | ACT | NT |
|---|---|---|---|---|---|---|---|---|
| 7 years | — | 6.07 | — | — | — | — | 6.07 | — |
| 10 years | 8.67 | 8.67 | 8.67 | 8.67 | 13.00 | 8.67 | 8.67 | 13.00 |
| 14 years | 8.67 | 12.13 | 8.67 | 8.67 | 18.20 | 8.67 | 12.13 | 18.20 |
| 15 years | 13.00 | 13.00 | 13.00 | 13.00 | 19.50 | 13.00 | 13.00 | 19.50 |
| 20 years | 17.33 | 17.33 | 17.33 | 17.33 | 26.00 | 17.33 | 17.33 | 26.00 |
Weeks you can take as paid leave while still employed. A dash means the qualifying period has not been reached.
This is where the states diverge most, and it is the question that costs people the most money. In Victoria, WA and South Australia a plain resignation past 7 years pays out the accrued balance. In NSW, Queensland, Tasmania and the NT a plain resignation pays nothing until you reach 10 years — below that you have to fall inside a defined list.
| State | Resign at 8 years | Made redundant at 8 years | Cashing out |
|---|---|---|---|
| NSW | Nothing | 6.93 weeks | No — an offence |
| VIC | 6.93 weeks | 6.93 weeks | No — an offence |
| QLD | Nothing | 6.93 weeks | Only in limited cases |
| WA | 6.93 weeks | 6.93 weeks | Yes, by agreement |
| SA | 10.40 weeks | 10.40 weeks | Not stated — check with the authority |
| TAS | Nothing | 6.93 weeks | Yes, by agreement |
| ACT | 6.93 weeks | 6.93 weeks | Not stated — check with the authority |
| NT | Nothing | 10.40 weeks | No — an offence |
Whatever is owed lands in your final pay alongside unused annual leave and any notice. If the job ended through redundancy, the redundancy pay calculator covers the separate NES scale — and, as the next section explains, redundancy also changes how the long service leave itself is taxed.
Tax is federal, so it is identical in all eight jurisdictions. There are two quite different situations:
| When the leave accrued | Resignation, retirement or dismissal | Genuine redundancy, invalidity or early retirement scheme |
|---|---|---|
| Before 16 August 1978 | 5% of it taxed at your marginal rate | 5% of it taxed at your marginal rate |
| 16 August 1978 to 17 August 1993 | Flat 32% | Flat 32% |
| After 17 August 1993 | Your marginal rate | Flat 32% |
If you started your job after 17 August 1993 — which covers essentially every current employee — the whole payout sits in the bottom row. Resign and it is taxed at your marginal rate; be made redundant and it is withheld at a flat 32%, which is often lower than the marginal rate a large payout would otherwise attract. Where the post-1993 component plus unused annual leave comes to less than $300, the ATO says withhold 32% instead of running the marginal calculation. No tax is withheld at all from unused leave paid after an employee's death.
A payout is taxed in the year you receive it and can push you into a higher bracket for that year. On $1,600 a week plus a 8.67-week NSW payout of $13,867, the year totals about $97,067 — see take-home pay on $95,000 for what that leaves.
Casuals accrue long service leave in every state and territory, and part-timers accrue at the same rate as full-timers — the entitlement is measured in weeks, so a part-timer gets the same number of weeks at their own ordinary pay. What differs is what breaks continuity, and Queensland uses an entirely separate formula.
The Act covers full-time, part-time (including part-timers with fluctuating hours), casual, piecework, commission and outworker employees.
Full-time, part-time, casual, seasonal and fixed-term employees are all covered where the employment has been continuous. For casuals and seasonal workers, an absence of more than 12 weeks between engagements can break continuity unless one of the Act's exceptions applies.
Casual and regular part-time employees qualify after the same 10 years. Their entitlement is worked out from hours, not weeks: total ordinary hours ÷ 52 × 8.6667 ÷ 10. Since 30 March 1994 all continuous casual service counts, but a break of more than 3 months between contracts can end continuity. Casuals are paid at the loaded casual hourly rate.
Full-time, part-time, casual and seasonal employees all accrue under the WA Act. All hours worked up to the last day, including a worked notice period, count towards continuous employment.
Full-time, part-time and casual workers accrue at the same 1.3 weeks a year — employment status does not change the rate. A casual's contracts must form a continuous series; a prolonged gap or a clear termination can break it. Weeks that do not count as service (such as unpaid leave) must be added on before the 10 years is reached.
Part-time and casual employees can be entitled to a pro-rata payment on termination. Absences due to certified illness or injury count as service; maternity leave and industrial-dispute interruptions do not break continuity but do not count as service either, so the time has to be made up.
Full-time and part-time employees, including piece-rate workers, are covered; WorkSafe ACT says casual employees may also be covered. Service outside the ACT may not count towards the total.
Casual employment accumulates long service leave, and service carries across when the business is transferred to a new owner. Part years of service, absences on workers compensation and unpaid leave do not accumulate.
Every jurisdiction carves out the same three groups: public sector employees, employees whose long service leave already comes from a federal enterprise agreement or a pre-reform federal award, and industries covered by a portable long service leave scheme. Portable schemes let you build service across employers in the same industry rather than with one employer — building and construction, contract cleaning, community services, security and black coal mining all have one. If any of those describes you, the figures on this page are not yours; contact the Fair Work Ombudsman on 13 13 94, or your scheme.
It depends on the state or territory, because long service leave is not part of the National Employment Standards. Six jurisdictions — NSW, Victoria, Queensland, WA, Tasmania and the ACT — accrue about 0.8667 weeks a year, which is 8.667 weeks (two months) after 10 years. South Australia and the Northern Territory accrue 1.3 weeks a year, which is 13 weeks after 10 years, half as much again.
In NSW, Queensland, WA and Tasmania, 10 years of continuous service with one employer earns 8.667 weeks of paid long service leave. In South Australia and the Northern Territory it is 13 weeks. In Victoria and the ACT you can already take leave at 7 years, and by 10 years about 8.67 weeks has accrued.
In Victoria and the ACT, 7 years is the qualifying period: Victoria gives about 6.07 weeks and the ACT 6.0667 weeks, and you can take it. Everywhere else 7 years earns nothing you can take yet, but it is the point at which a pro-rata payment becomes possible if the job ends — in Queensland, WA, SA, Tasmania and the NT. NSW opens that window earlier, at 5 years.
In Victoria, WA and South Australia, yes — once you pass 7 years the accrued balance is paid however the employment ends, resignation included (WA and SA except where you are dismissed for serious misconduct). In NSW, Queensland, Tasmania and the NT a plain resignation only pays out once you reach 10 years; below that you have to fall inside a defined list, such as illness, incapacity, domestic or other pressing necessity, redundancy or death.
Long service leave you take as leave is taxed like ordinary pay. An unused balance paid out when the job ends follows the ATO's separate schedule. For service after 17 August 1993 — which is everyone who started in the last 33 years — the payout is taxed at your marginal rate. If you leave through genuine redundancy, invalidity or an early retirement scheme, everything accrued after 15 August 1978 is instead withheld at a flat 32%. Service between 16 August 1978 and 17 August 1993 is withheld at 32% whatever the reason, and only 5% of any pre-16 August 1978 service is taxed at all.
It varies. NSW, Victoria and the Northern Territory prohibit it — in NSW and Victoria it is an offence to give or receive payment instead of taking the leave. WA and Tasmania allow it by agreement once the entitlement has accrued. Queensland allows it only where an award or agreement provides for it, or where the Queensland Industrial Relations Commission orders it on compassionate grounds or financial hardship. SafeWork SA and WorkSafe ACT do not address it in the guidance we verified, so check with them.
Yes, in every state and territory, provided the service is continuous. NSW, Victoria, Queensland, WA, South Australia, Tasmania and the NT all name casuals in their coverage, and WorkSafe ACT says casuals may also be covered. What varies is how a gap between engagements is treated: Victoria breaks continuity at 12 weeks between engagements unless an exception applies, and Queensland at 3 months between contracts. Queensland also uses a different formula for casuals and regular part-timers — total ordinary hours ÷ 52 × 8.6667 ÷ 10.
Yes. Every jurisdiction we verified treats a transfer of business as continuous service, and the new employer inherits the liability for your whole period of employment — including the years with the previous owner. Victoria explicitly warns that failing to recognise it is a criminal offence under its Act.
No. Annual leave is federal and identical everywhere: four weeks a year (five for some shift workers) under the National Employment Standards, accruing from your first day. Long service leave comes from a separate state or territory Act, takes 7 to 10 years to qualify for, and accrues at 0.8667 or 1.3 weeks a year. They are paid out together in your final pay but calculated separately.
Then the Act may not apply to you. Every jurisdiction excludes employees whose long service leave comes from a federal enterprise agreement or a pre-reform federal award with its own long service leave terms. Portable schemes for building and construction, contract cleaning, community services, security and black coal mining also sit outside these Acts. The Fair Work Ombudsman on 13 13 94 can confirm which applies to you.
Last verified: 28 August 2026. Our content is based on the latest information from official Australian government sources.
Employment & Workplace Rights Editor
B.Com (Hons), Cert IV Financial Planning
Penny is a financial journalist and workplace compliance specialist with over a decade of experience writing about Australian employment law, Fair Work entitlements, and payroll. She has contributed to publications covering industrial relations and personal finance, and previously advised small businesses on award interpretation and pay compliance.
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