Leave & PTO

Long Service Leave Calculator

Updated November 2026 · Free · No sign-up

Calculate long service leave in Australia — every state's accrual (NSW 2 months/10 years, VIC 1/60th from 7, QLD 8.67 weeks/10), pro-rata entitlements on exit, and the cash value.

Quick answer: The common benchmark: ~8.67 weeks of paid leave after 10 years (≈0.867 weeks/year), with pro-rata payouts on termination after 5-7 years depending on the state. 10 years at $1,800/week = ~$15,600 of LSL — Victoria lets you take it from 7 years.

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State-by-State Accrual

StateEntitlementWeeks/yearPro-rata on exit
NSW2 months (8.67 wks) / 10 yrs0.867From 5 yrs if ended by employer/illness/domestic necessity
VIC1/60th of service0.867 — takeable from 7 yrsFrom 7 yrs, any reason
QLD8.67 wks / 10 yrs0.867From 7 yrs (dismissal/illness/etc.)
WA8.67 wks / 10 yrs0.867From 7 yrs
SA13 wks / 10 yrs1.3From 7 yrs
TAS8.67 wks / 10 yrs0.867From 7 yrs
ACT6.07 wks / 7 yrs0.867From 5 yrs
NT13 wks / 10 yrs1.3From 7 yrs

Worked Examples

Example 1 — the decade mark (NSW). 10 years, $1,800/week: 8.67 × $1,800 = $15,600 of paid leave — or payout at exit at the current (not historical) rate.

Example 2 — Victorian early access. 8 years in VIC: 8 × 0.867 = 6.9 weeks — takeable now, the most flexible scheme in the country.

Example 3 — SA/NT generosity. 10 years in Adelaide: 13 × $1,800 = $23,400 — the 1.3-week accrual states are worth 50% more than the 8.67 pack.

Example 4 — leaving at year 9 (QLD, resignation). Simple resignation before 10 years without a qualifying reason: typically zero — a year early can cost five figures; time exits around the thresholds.

What Counts and What Pays

  • Continuous service survives approved leaves (unpaid leave usually doesn't count but doesn't break it) and business sales (entitlement transfers).
  • Rate: paid at your ORDINARY rate when taken/paid out — generally excludes overtime; averaged for variable earners (state formulas vary).
  • Casuals accrue too — regular and systematic casuals qualify in every state, averaged over the service.
  • Portable schemes: construction, cleaning, security, and community services in several states carry industry-portable LSL funds — service follows you between employers.
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Tax on LSL Payouts

LSL taken as leave taxes as normal salary. Termination payouts tax at marginal rates with special withholding schedules — and pre-1993 service components get concessional treatment. Big payouts can cross brackets: landing the exit in a low-income year (or salary-sacrificing more super that year) softens it — same year-end logic as the salary sacrifice math, adapted to Australian caps.

Employer Accounting

Accrue ~0.87 (or 1.3) weeks per employee-year from day one — the liability vests late but accrues steadily, and AASB rules want it on the books probability-weighted. The operational trap: forgetting pro-rata triggers (redundancy at year 8 pays out in most states) and rate updates (payouts price at final, raised salaries — a decade of increases lands in one line).

Frequently Asked Questions

How much long service leave do I get?

Most states: about 8.67 weeks after 10 years (0.867/week per year); SA and NT give 13 weeks. Victoria allows taking it from 7 years.

Do I get long service leave if I resign before 10 years?

Depends on the state and reason: VIC pays pro-rata from 7 years for any exit; NSW/QLD need employer-initiated endings or pressing necessity for early pro-rata; plain resignations before the threshold usually forfeit.

Is long service leave paid at my current salary?

Yes — at your ordinary rate when taken or paid out (not historical rates), excluding overtime; variable earners use state averaging formulas.

Do casual employees accrue long service leave?

Yes — regular and systematic casual service counts in every state, with earnings averaged for the payout rate.

What happens to LSL when a business is sold?

Continuity transfers — the new employer inherits accrued service and the eventual liability.

How is a long service leave payout taxed?

As ordinary income with special withholding schedules; pre-1993 components get concessional rates. Timing exits into lower-income years helps.

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✓ Formula verified  •  Last updated: November 3, 2026