Updated on
Long service leave calculator 2026–27: every state and territory
Choose your state, enter your service and base pay: the calculator applies that state’s Act, including pro-rata on termination.
Long service leave payout
$0
0.00 weeks × $1,635
| Weekly base pay | $1,634.62 |
| Unused annual leave (10.0 days) | $3,269 |
| Long service leave NSW (0.00 weeks) | $0 |
| Gross final pay | $3,269 |
| Tax on leave (marginal rate) | − $1,046 |
| Net final pay (estimate) | $2,223 |
Pro-rata after 5 years applies only in limited circumstances in New South Wales (employer-initiated termination, illness, pressing necessity). (Long Service Leave Act 1955 (NSW))
Entitlements side by side
| State | Act | Full entitlement | Weeks | Pro-rata from | On termination |
|---|---|---|---|---|---|
| NSW | Long Service Leave Act 1955 (NSW) | 10 yrs | 8.67 | 5 yrs | After 5 years: pro-rata on termination if the employer ends employment (not for serious misconduct) or the employee leaves for illness, incapacity or domestic/pressing necessity. After 10 years: paid on any termination. |
| VIC | Long Service Leave Act 2018 (Vic) | 7 yrs | 6.07 | 7 yrs | Entitlement vests at 7 years; on termination after 7 years the full accrued amount is paid whatever the reason. |
| QLD | Industrial Relations Act 2016 (Qld) | 10 yrs | 8.67 | 7 yrs | After 7 years: pro-rata on termination for death, illness, incapacity, domestic or pressing necessity, or dismissal other than for conduct. After 10 years: any termination. |
| WA | Long Service Leave Act 1958 (WA) | 10 yrs | 8.67 | 7 yrs | After 7 years: pro-rata on any termination other than serious misconduct. After 10 years: full entitlement on any termination. |
| SA | Long Service Leave Act 1987 (SA) | 10 yrs | 13.00 | 7 yrs | After 7 years: pro-rata on termination for any reason except serious and wilful misconduct. After 10 years: 13 weeks. |
| TAS | Long Service Leave Act 1976 (Tas) | 10 yrs | 8.67 | 7 yrs | After 7 years: pro-rata if terminated by the employer (not serious and wilful misconduct) or the employee leaves for illness, incapacity or domestic/pressing necessity. After 10 years: any termination. |
| ACT | Long Service Leave Act 1976 (ACT) | 7 yrs | 6.07 | 5 yrs | Entitlement at 7 years. After 5 years: pro-rata on termination for illness, incapacity, domestic/pressing necessity, or if the employer ends employment (not for serious misconduct). |
| NT | Long Service Leave Act 1981 (NT) | 10 yrs | 13.00 | 7 yrs | After 7 years: pro-rata on termination for any reason except serious misconduct. After 10 years: 13 weeks. |
Two thresholds, two questions
Every Act works with a full entitlement, reached after seven or ten years, and a pro-rata threshold, reached after five or seven, and the calculator asks two questions in that order. Has the employee reached the full entitlement? If so, all accrued leave is paid on any termination, including resignation and dismissal for misconduct in most states. If not, has the employee reached the pro-rata threshold, and if so, does the reason for termination trigger payment in that state? Victoria, Western Australia, South Australia and the Northern Territory pay pro-rata leave whatever the reason, except serious misconduct in some. New South Wales, Queensland, Tasmania and the ACT pay it only when the employer ends the employment for a reason other than serious misconduct, or when the employee leaves because of illness, incapacity, or domestic or other pressing necessity. Below the pro-rata threshold nothing is payable anywhere.
Accrual rates
The accrual rate is the full entitlement divided by the years it takes to earn it: 0.8667 weeks per year where the entitlement is 8.67 weeks after ten years or 6.07 weeks after seven, and 1.3 weeks per year in South Australia and the Northern Territory, where thirteen weeks are earned in ten years. After the first entitlement, leave continues to accrue at the same rate, so a twenty-year employee in New South Wales has 17.33 weeks and one in Adelaide has 26. The calculator uses years and fractions of years; enter 12.5 for twelve years and six months.
What counts as continuous service
Long service leave rewards continuity, so the question that decides most claims is not how long you worked but whether the clock ever stopped. Across all the state and territory Acts the same broad pattern applies, with local variations in the detail:
- Paid leave counts. Annual leave, personal or carer’s leave and paid public holidays form part of continuous service and count towards the entitlement.
- Unpaid leave usually does not break service, but does not count towards it. Unpaid parental leave is the classic case: the employment continues, yet in most jurisdictions the period itself is not credited. Some Acts credit a limited number of weeks.
- A transfer of business preserves service. Where a business is sold or transmitted, service with the old employer normally carries over to the new one. This is the single most valuable and most overlooked rule, because employees frequently assume the clock restarted with the new entity on their payslip.
- Casual and part-time service counts. Irregular and casual engagements count in most jurisdictions provided the employment was continuous; changes in hours affect the rate at which the leave is paid, not whether it accrued.
- Short breaks are tolerated. A dismissal followed by re-engagement within a short window, a stand-down, or an absence due to injury generally does not break continuity, although the gap itself may not be counted.
Pro-rata payment on termination
The second threshold — the point at which leave is paid out on leaving without having reached the full entitlement — is where the states diverge most sharply, and it is worth checking before resigning. In several jurisdictions a pro-rata payment is available after seven years for any reason of termination. In others it becomes available after five years, but only where the employee is dismissed, made redundant, or resigns for illness, incapacity or a pressing domestic necessity, and not where they simply resign for a better job. Resigning one month before a threshold can therefore cost several weeks of pay. Where a pro-rata payment is owed, it is calculated on the ordinary rate at the date of termination, which means a recent promotion or pay rise applies to the whole accrued entitlement, not only to the period since the increase.
Which state’s law applies
The state or territory in which the employee is based, not where the employer is headquartered, usually determines the Act. For employees who work across borders, the Acts look at where the employee was engaged and where the work was substantially performed. Federal awards made before 2010 that contained long service leave clauses continue to apply to some employees as preserved terms, and enterprise agreements can provide more generous terms but cannot provide less than the Act. Employees in portable industry schemes, such as building and construction, claim from the scheme rather than the employer. Choose the state where you work and, in a doubtful case, compare the results for both.
Frequently asked questions
Does long service leave transfer between employers?
Generally no. Long service leave attaches to continuous service with a single employer, and it survives only where the business itself is transferred or where the new employer is a related entity. Changing jobs resets the clock in most industries. The exceptions are the portable schemes that operate in construction, contract cleaning and community services in several states, where service follows the worker.
Does part-time or casual work count?
Yes, in every state and territory. Part-time work counts in full towards continuous service, and regular and systematic casual work generally does too, although the rules differ between jurisdictions. What changes is the payout rather than the entitlement: it is calculated on your average or ordinary hours over a reference period, so a period of part-time work reduces the amount without reducing the years.
Is long service leave taxed?
It depends on how you receive it. Paid out on termination following a genuine redundancy, long service leave is taxed at a flat 32%; paid out on termination for any other reason, it is taxed at marginal rates. Taken as actual leave while you remain employed, it is simply salary, taxed in the ordinary way and attracting superannuation.
Related calculators & guides
Long service leave NSW
Long Service Leave Act 1955 (NSW)
Long service leave VIC
Long Service Leave Act 2018 (Vic)
Long service leave QLD
Industrial Relations Act 2016 (Qld)
Long service leave WA
Long Service Leave Act 1958 (WA)
Long service leave SA
Long Service Leave Act 1987 (SA)
Long service leave TAS
Long Service Leave Act 1976 (Tas)
Sources
- New South Wales – Long Service Leave Act 1955 (NSW)
- Victoria – Long Service Leave Act 2018 (Vic)
- Queensland – Industrial Relations Act 2016 (Qld)
- Western Australia – Long Service Leave Act 1958 (WA)
- South Australia – Long Service Leave Act 1987 (SA)
- Tasmania – Long Service Leave Act 1976 (Tas)
- Australian Capital Territory – Long Service Leave Act 1976 (ACT)
- Northern Territory – Long Service Leave Act 1981 (NT)
Written by Mottalib Radif
INSEAD MBA · Mines Saint-Étienne engineer · Personal finance and employment entitlements
Updated on · Editorial policy · Contact
Rates 2026–27, last updated 2026-09-16