Who is entitled to long service leave?
Almost every Australian employee with sufficient continuous service. Rules vary by state, typically 10 years for full entitlement, with pro-rata available earlier on termination.
Do casuals get long service leave?
Yes. Casual employees can get long service leave in every Australian state and territory, because each has its own long service leave law and all eight cover casual work. What differs is the test for whether casual service counts as continuous. "Regular and systematic" is not a national test: it defines a casual only in the ACT, is one of several routes to continuity in Victoria and WA, and does not appear in the long service leave rules of NSW, Queensland, South Australia, Tasmania or the NT. Once casual service is continuous, the qualifying period is the same as for a permanent employee.
Do casuals get long service leave? Rules by state →Can long service leave be cashed out?
It depends entirely on your state, and this is one of the widest splits in Australian leave law. Victoria is the strict end: cashing out long service leave while still employed is an offence under the Long Service Leave Act 2018 (Vic), and both the employer and the employee can be liable. Tasmania expressly allows it by agreement, Queensland allows it where an award or agreement permits or by order of the Queensland Industrial Relations Commission on compassionate or financial hardship grounds, South Australia allows it by mutual agreement, and Western Australia publishes its own cashing-out guidance. Check your own state before assuming either answer.
How much is 10 years long service leave in Australia?
8.6667 weeks in most of the country, and 13 weeks in South Australia and the Northern Territory. NSW expresses it as 2 months and defines a month as 4 and one-third weeks, which is the same 8.6667 weeks. Queensland, WA and Tasmania state 8.6667 weeks directly. Victoria arrives there by accruing one week for every 60 weeks of service. SA and NT accrue 1.3 weeks per completed year, so roughly 50% more leave for the same decade of work. NSW, Queensland, WA and Tasmania then add 4.3333 weeks for each further 5 years.
How many weeks is 7 years pro rata long service leave?
6.0667 weeks in NSW, Victoria, Queensland, WA, Tasmania and the ACT, and 9.1 weeks in South Australia and the Northern Territory. The first figure is seven tenths of 8.6667 weeks, which is also what Victoria's 1/60th formula produces from 364 weeks of service. Calculating it and being paid it are different questions: in NSW, Queensland, Tasmania, the NT and the ACT a plain resignation at 7 years pays nothing unless a qualifying reason applies.
Do you get long service leave if you resign?
The full entitlement yes, once you reach your state's trigger. Pro rata before that depends on where you work and why you left. Victoria pays pro rata on resignation from 7 years with no reason test at all, and WA and SA do the same except where the employee was dismissed for serious misconduct or, in SA, resigned without giving required notice. NSW, Queensland, Tasmania, the NT and the ACT all require a qualifying reason: illness, incapacity, a domestic or other pressing necessity, reaching retirement age, death, or termination by the employer for something other than serious misconduct. A plain resignation at 8 years in Queensland pays nothing.
Pro-rata rules by state →Is long service leave taxed differently?
Only when it is paid out on termination, and then the rate depends on when the leave was earned. Leave taken as leave while you are still employed is taxed as normal earnings through your usual pay cycle. On termination the ATO splits the payment by accrual date: service before 16 August 1978 has only 5% of that portion taxed at marginal rates, service from 16 August 1978 to 17 August 1993 has 32% withheld, and service from 18 August 1993 is taxed at marginal rates on an ordinary resignation or has 32% withheld where the payment follows a genuine redundancy, invalidity or an early retirement scheme. Unused long service leave is not an employment termination payment, and the amount withheld is not your final tax.
Work out the tax withheld →Does long service leave accrue during unpaid leave?
Generally no, though it usually does not break your continuous service either, so your anniversary date simply moves back. Queensland says unpaid leave does not count as service but does not break continuity, and does not accumulate during unpaid parental leave. NSW works the same way. Victoria is the outlier, counting unpaid leave towards the period of employment up to 52 weeks, and beyond that only where a contract or fair work instrument provides for it. In the Northern Territory unpaid leave does not accumulate long service leave at all.
Can you take long service leave at half pay?
In some jurisdictions, and almost always only with your employer's agreement. Victoria expressly allows it: an employer may agree to double the period at half pay, and must grant the request unless there are reasonable business grounds to refuse, though taking half the leave at double pay is not permitted. In WA you can request either half pay or double pay and the employer is under no obligation to agree. NSW Industrial Relations states that the Long Service Leave Act 1955 is silent on half pay. Get any arrangement in writing, because it changes both your remaining balance and your rate of pay.
Is long service leave paid out on redundancy?
Yes in every state and territory once you have enough service to qualify, because employer-initiated termination is the one route that qualifies everywhere. NSW and the ACT pay pro rata from 5 years where the employer terminates for a reason other than serious and wilful misconduct. Queensland pays from 7 years where the dismissal is for a reason other than the employee's conduct, capacity or performance. WA, SA and the NT name redundancy directly from 7 years, Tasmania covers employer termination other than for serious and wilful misconduct, and Victoria pays from 7 years however the employment ends. The tax treatment shifts too: on a genuine redundancy the post-1993 portion has 32% withheld rather than being taxed at marginal rates.
Total up your final pay →How do you calculate long service leave?
Multiply your completed continuous service by your state's weekly rate, then subtract any long service leave already taken. Victoria divides total weeks of service by 60, so 7 years and 6 months is 390 weeks over 60, or 6.5 weeks. Tasmania multiplies years, including part years, by 0.8667. WA takes the same proportion of 8.667 weeks and counts completed years, months, weeks and days to the last day worked. SA and the NT pay 1.3 weeks per completed year and ignore the part year, so 8.5 years in the NT pays for 8. Queensland converts hours for casual and regular part-time employees: total ordinary hours divided by 52, times 8.6667, divided by 10.