Sources

Our sources.

Every figure and formula on this site traces back to primary legislation or an ATO publication. How these sources are checked and how often is set out in our methodology.

Federal legislation

  • Fair Work Act 2009 (Cth): The primary source for annual leave (s.87), personal leave (s.96), parental leave (Div 5), redundancy pay (s.119), notice of termination (s.117) and the National Employment Standards (Pt 2-2).
  • National Employment Standards (NES): The 11 minimum standards set out in Pt 2-2 of the Fair Work Act 2009. All NES entitlements apply to national system employees regardless of award or agreement.
  • Fair Work Commission National Minimum Wage Order: Sets the national minimum wage used as the floor rate in all calculations where an hourly rate is not supplied.

State and territory long service leave acts

  • New South Wales: Long Service Leave Act 1955 (NSW)
  • Victoria: Long Service Leave Act 2018 (Vic)
  • Queensland: Industrial Relations Act 2016 (Qld), Ch 2, Pt 3
  • South Australia: Long Service Leave Act 1987 (SA)
  • Western Australia: Long Service Leave Act 1958 (WA)
  • Tasmania: Long Service Leave Act 1976 (Tas)
  • Australian Capital Territory: Long Service Leave Act 1976 (ACT)
  • Northern Territory: Long Service Leave Act 1981 (NT)

ATO publications

  • ETP tax-free caps: Australian Taxation Office, Employment termination payments tax-free component limits. Updated annually in line with AWOTE indexation.
  • PAYG withholding rates: ATO Schedule 7 (Tax table for unused leave payments on termination) and Schedule 11 (Tax table for employment termination payments).

Currency and review

All sources are reviewed at the start of each financial year and updated following any Fair Work Commission determination or ATO publication that affects rates, caps or thresholds. The most recent review was completed in April 2026.