HR, payroll & employment
Long Service Leave in Australia (2026): State-by-State Entitlements, Pro Rata Payouts and Portable Schemes
Long service leave in 2026 for every Australian state and territory: when it kicks in, how many weeks, pro rata payouts, casuals, portable schemes and A$ examples.

Contents (9)
- 1. Where long service leave comes from
- 2. Long service leave by state and territory
- 3. Casual and part-time employees
- 4. How long service leave is paid
- 5. Portable long service leave schemes
- 6. Worked examples in A$
- 7. Tax on long service leave payouts
- 8. Common long service leave mistakes
- 9. What to do next
Long service leave rewards employees who stay with one employer for many years — and unlike annual leave, it isn't set by one national rule. Each state and territory has its own Act, with different qualifying periods, different amounts and different rules on whether you get paid out if you leave early. This guide puts all eight jurisdictions side by side for 2026, explains who's covered (including casuals), how pro rata payouts work on resignation, dismissal and redundancy, what portable schemes mean for construction, cleaning, community services and security workers, and how the payout is taxed. Worked examples are in Australian dollars.
Quick answer
Long service leave in Australia comes mainly from state and territory law, so the entitlement depends on where the employee works. Most states give about 8.67 weeks after 10 years; SA and the NT give 13 weeks after 10 years; Victoria and the ACT give about 6.07 weeks after 7 years. Pro rata payouts on leaving start at 5 to 7 years, usually only if the employee isn't resigning without a good reason.
NSW, Qld, WA, Tas: about 8.67 weeks after 10 years
SA and NT: 13 weeks after 10 years
Vic and ACT: 1 week for every 60 weeks of service, from 7 years
Casuals with continuous service are generally covered
Portable schemes cover construction everywhere, plus cleaning, community services and security in some states
Where long service leave comes from
Long service leave is listed in the National Employment Standards, but section 113 of the Fair Work Act doesn't create a national entitlement. Instead, it preserves entitlements from two sources:
- Federal pre-modern awards — awards that would have applied to the employee before 1 January 2010 and contained a long service leave clause. Where one applies, it replaces the state law. The Fair Work Ombudsman's example is a part-time butcher covered by the old Meat Award, whose leave comes from that award rather than the Victorian Act.
- State and territory long service leave laws — which apply to everyone else, including employees of national system employers such as companies.
On top of that, an enterprise agreement made from 1 January 2010 can include long service leave terms, including terms about portability and cashing out, and some industries are covered by portable long service leave schemes under separate state legislation. For most small businesses, though, the answer is simple: the Act of the state or territory where the employee works sets the rules.
Public sector employees are generally covered by their own government directives or awards rather than the private-sector Acts described here.
Long service leave by state and territory
The table below summarises the main private-sector rules for 2026. "Pro rata" means a payment for part of the entitlement when employment ends before the full qualifying period.
| State / territory | Law | Full entitlement | Then accrues | Pro rata on leaving from |
|---|---|---|---|---|
| New South Wales | Long Service Leave Act 1955 | 8.67 weeks after 10 years | 4.33 weeks per further 5 years | 5 years (specified reasons) |
| Victoria | Long Service Leave Act 2018 | 6.07 weeks after 7 years | 1 week per 60 weeks of service | 7 years (any reason) |
| Queensland | Industrial Relations Act 2016 | 8.6667 weeks after 10 years | 4.3333 weeks at 15 years, then as accrued | 7 years (specified reasons) |
| Western Australia | Long Service Leave Act 1958 | 8.6667 weeks after 10 years | 4.3333 weeks per further 5 years | 7 years (unless serious misconduct) |
| South Australia | Long Service Leave Act 1987 | 13 weeks after 10 years | 1.3 weeks per further year | 7 years (unless serious misconduct) |
| Tasmania | Long Service Leave Act 1976 | 8.67 weeks after 10 years | 4.33 weeks per further 5 years | 7 years (specified reasons) |
| ACT | Long Service Leave Act 1976 | 6.0667 weeks after 7 years | 1/5 of a month per further year | 5 years (specified reasons) |
| Northern Territory | Long Service Leave Act 1981 | 13 weeks after 10 years | 1.3 weeks per completed year | 7 years (specified reasons) |
The 8.67-week figure is two months expressed in weeks (a month is 4⅓ weeks under the NSW Act), and the Victorian and ACT figure of about 6.07 weeks is seven years' service divided by 60. That gives a useful rule of thumb: in most states, long service leave builds at roughly 0.867 weeks per year of service; in SA and the NT it builds at 1.3 weeks per year.
New South Wales
Under the NSW Long Service Leave Act 1955, full-time, part-time and casual workers get 2 months (8.67 weeks) of paid leave after 10 years' continuous service with one employer, and another month (4.33 weeks) for each further 5 years. There's no entitlement under 5 years. Between 5 and 10 years, a pro rata payment is due only if the employer ends the employment for any reason other than serious and wilful misconduct, the worker resigns because of illness, incapacity or domestic or other pressing necessity, or the worker dies. After 10 years, untaken leave is paid out for any reason. NSW also says redundancy with at least 5 years' service triggers the payout.
Leave is usually taken in one block, but by agreement it can be split into periods of at least one day. An employer can direct a worker to take leave with at least one month's notice. Leave can't be cashed out — giving or receiving payment instead of leave is an offence — except when employment ends. Employers must keep a long service leave record for each worker for at least 6 years after employment ends.
Victoria
Victoria's Long Service Leave Act 2018 works differently. Leave accrues at one week for every 60 weeks of continuous service, and the employee can take it, or be paid it out, once they reach 7 years. After 7 years, accrued leave is paid on termination whatever the reason — resignation, dismissal, redundancy or death. Under 7 years, there's no payment.
The Victorian rules on continuity are generous to casual, seasonal and fixed-term staff: a gap of up to 12 weeks between engagements doesn't break service, and longer gaps don't either in listed situations, such as seasonal work. Parental leave doesn't break continuity, and unpaid leave of up to 52 weeks counts. An employer can direct leave with at least 12 weeks' written notice. Employees can ask to take leave at half pay, which the employer must agree to unless there are reasonable business grounds. Not paying accrued leave when employment ends is an offence carrying penalties for each day it continues.

Queensland
In Queensland the entitlement sits in section 95 of the Industrial Relations Act 2016. An employee gets 8.6667 weeks after 10 years' continuous service, and a further 4.3333 weeks at 15 years (13 weeks in total); after 15 years, leave can be taken as it accrues. For part-timers and casuals, Business Queensland's formula is total ordinary hours ÷ 52 × 8.6667 ÷ 10. Casual service counts from 30 March 1994, but a break of more than 3 months between contracts can end continuity.
Between 7 and 10 years, a pro rata payment is due only for specified reasons, including the employee's death, resignation because of illness or domestic or other pressing necessity, dismissal because of illness, dismissal for a reason other than conduct, capacity or performance, or unfair dismissal. After 10 years it's automatic. Cashing in is allowed only where an award or agreement permits it, or the Queensland Industrial Relations Commission orders it on financial hardship or compassionate grounds.
Western Australia
WA's Long Service Leave Act 1958 applies to most WA employees, including those of national system employers. The entitlement is 8.6667 weeks after 10 years, plus 4.3333 weeks for each further 5 years. If employment ends after 7 years but before 10, the employee gets a pro rata payment unless they were dismissed for serious misconduct — so in WA a plain resignation at 7 years still attracts a payout. Casual and seasonal employees get the same entitlement if their employment is continuous, and amendments from 20 June 2022 changed how some absences, such as parental leave, count toward continuity.
South Australia
South Australia is the most generous of the states: 13 weeks after 10 years, then 1.3 weeks for each further completed year. From 7 years, a worker who leaves gets the money equivalent of 1.3 weeks per completed year — unless employment ended for serious and wilful misconduct, or the worker ended it unlawfully, for example without the required notice. For casuals, SafeWork SA averages hours over the 156 weeks before the leave and pays at the current base rate including the casual loading.
SA also allows a mutually agreed cash-out, though the employer doesn't have to agree before 10 years and can't force one. SafeWork SA's example has a worker with 8 years' service and a 10.4-week pro rata balance take 4 weeks as leave and receive the other 6.4 weeks as a lump sum, with service continuing.
Is a pro rata payout due when someone leaves?
Step 1
Find the state and years of continuous service
Step 2
Below the pro rata threshold (5 or 7 years)? Nothing is due
Step 3
Past the full qualifying period? Pay all accrued leave
Step 4
In between: check the reason — dismissal other than serious misconduct, illness, pressing necessity, death or retirement usually qualify
Step 5
WA, SA and Vic
plain resignation also qualifies at 7 years
Tasmania
Tasmania's Long Service Leave Act 1976 gives 8⅔ weeks after 10 years and 4⅓ weeks for each additional 5 years. A pro rata payment between 7 and 10 years is not automatic. WorkSafe Tasmania says it is payable if the employee reaches retirement age, dies, or is dismissed for any reason other than serious and wilful misconduct, and may be payable if employment ends because of illness, or the employee resigns because of incapacity or a domestic or other pressing necessity. Mining employees have separate provisions.
Australian Capital Territory
The ACT Long Service Leave Act 1976 gives 6.0667 weeks after 7 years, then a further 1/5 of a month per year. Pro rata payment starts earlier than anywhere else — from 5 years — if the employee resigns because of illness, incapacity or a pressing necessity, resigns at or after the minimum retiring age, dies, or is dismissed for a reason other than serious and wilful misconduct. Public holidays during long service leave extend the leave by a day. Employers must keep long service leave records for 7 years after service ends.
Northern Territory
The NT Long Service Leave Act 1981 gives 13 weeks after 10 years, calculated at 1.3 weeks per completed year — part years don't count. From 7 to 10 years, pro rata is paid only if the employee reaches retirement age, is dismissed for a reason other than serious misconduct (such as redundancy) or resigns because of illness, incapacity or a domestic or other pressing necessity. Leave can be taken in one block or, by agreement, up to 3 periods of at least 4 weeks; the employer can require it to be taken with at least 2 months' notice. Leave can't be cashed in.
Casual and part-time employees
Every jurisdiction can cover casuals, but only where their service is continuous. That test is where most disputes arise. NSW looks at the regularity of engagements, the gaps between them and the reasons for those gaps; Victoria allows gaps of up to 12 weeks; Queensland treats a break of more than 3 months between contracts as potentially ending continuity. A casual who works a regular roster for a decade will almost always qualify.
The pay rate usually includes the casual loading — NSW, Queensland and South Australia all say so — because long service leave replaces the pay the casual would have earned. Victoria also says a casual's hourly rate can't include a hidden loading "for" long service leave; you can't pre-pay it in the hourly rate. Part-timers accrue on the same basis as full-timers, pro rata to their hours, and most states use averaging rules if hours changed in the years before leave. Our casual employees guide covers the federal rules for casuals.
Can you cash out or take leave early?
| Jurisdiction | Cashing out while employed | Employer can direct leave |
|---|---|---|
NSW | No — offence except on termination | Yes, with at least 1 month's notice |
Victoria | Generally no — offence except on termination or under some instruments | Yes, with at least 12 weeks' written notice |
Queensland | Only under an industrial instrument or QIRC order (hardship or compassionate grounds) | See Business Queensland guidance |
South Australia | Yes, if both agree (employer can't force it) | See SafeWork SA guidance |
ACT | See WorkSafe ACT guidance | Yes — if no agreement, written notice to take leave after 60 days |
Northern Territory | No | Yes, with at least 2 months' notice |
NSW
- Cashing out while employed
No — offence except on termination
- Employer can direct leave
Yes, with at least 1 month's notice
Victoria
- Cashing out while employed
Generally no — offence except on termination or under some instruments
- Employer can direct leave
Yes, with at least 12 weeks' written notice
Queensland
- Cashing out while employed
Only under an industrial instrument or QIRC order (hardship or compassionate grounds)
- Employer can direct leave
See Business Queensland guidance
South Australia
- Cashing out while employed
Yes, if both agree (employer can't force it)
- Employer can direct leave
See SafeWork SA guidance
ACT
- Cashing out while employed
See WorkSafe ACT guidance
- Employer can direct leave
Yes — if no agreement, written notice to take leave after 60 days
Northern Territory
- Cashing out while employed
No
- Employer can direct leave
Yes, with at least 2 months' notice
How long service leave is paid
Long service leave is generally paid at the employee's ordinary pay — the base rate for their normal hours — without overtime, penalty rates or most allowances. The details differ:
- NSW uses the higher of the employee's ordinary pay on the day before leave starts or their 5-year average; commission and piece workers use averages. Casual loading counts.
- ACT pays "ordinary remuneration", excluding overtime, penalties and allowances, with a 5-year average if the employee went part-time or casual in the 2 years before qualifying.
- NT pays the usual rate, excluding overtime, penalties and district or site allowances.
- South Australia averages casual hours over 3 years.
Because averaging rules can raise the payment for someone who recently cut their hours, check the state calculator before paying. NSW and WA both publish official long service leave calculators.
On the payslip, long service leave is shown like any other paid leave; see our payslip requirements guide. Long service leave taken during employment is ordinary time earnings for super. Unused long service leave paid out on termination isn't, so the super guarantee doesn't apply to it.

Portable long service leave schemes
In industries where workers change employers frequently, long service leave would rarely be earned under a single-employer Act. So every state and territory runs portable schemes. The employer registers, reports each worker's service and pays a levy; the worker's service builds up in the scheme as they move between employers, and they claim leave from the scheme authority.
According to the Fair Work Ombudsman, the covered industries are:
- Building and construction — all states and territories (Long Service Corporation in NSW, LeavePlus in Victoria, QLeave in Queensland, MyLeave in WA, the SA construction scheme, TasBuild, ACT Leave and NT Build);
- Contract cleaning — ACT, NSW, Queensland and Victoria;
- Community services — ACT, NSW, Queensland, South Australia and Victoria; and
- Security — ACT and Victoria.
Coal mining has a separate national scheme run by the Coal Mining Industry Long Service Leave Funding Corporation.
Two of these are recent. NSW's community services scheme started on 1 July 2025, giving eligible workers leave after 7 years of recognised service in the sector. South Australia's community services scheme started on 1 October 2025, with employers registering and lodging quarterly returns. If you employ people in these industries, registration and levy obligations apply from the start of their employment, and they generally replace the state Act for those workers.
Worked examples in A$
1. NSW, resigns at 12 years. Mark has worked full-time at a Newcastle engineering firm for 12 years on ordinary pay of A$1,500 a week and has never taken long service leave. Because he has more than 10 years, he's paid out for any reason: 12 × 0.8667 = 10.4 weeks, or A$15,600, paid immediately on resignation. If his 5-year average weekly pay were higher than his current rate, the higher figure would apply.
2. Victoria, resigns at 7½ years. Aisha resigns from a Geelong retailer after 7 years and 6 months on A$1,100 a week. In Victoria, any termination after 7 years is paid out: 390 weeks ÷ 60 = 6.5 weeks, or A$7,150.
3. Queensland, resigns at 8 years for a new job. Tom leaves a Brisbane wholesaler after 8 years to take a better offer. That isn't one of the specified reasons, so he gets no pro rata payment. Had he been made redundant, he'd receive 8 ÷ 10 × 8.6667 = 6.93 weeks.
4. South Australia, redundancy at 8 years. Lena is made redundant after 8 years on A$1,200 a week. Pro rata applies from 7 years: 8 × 1.3 = 10.4 weeks, or A$12,480.
5. ACT, resigns at 6 years to care for a parent. Sam resigns from a Canberra business after 6 years because of a domestic necessity. In the ACT pro rata starts at 5 years: 312 weeks ÷ 60 = 5.2 weeks at his ordinary remuneration.
Long service leave at a glance (2026)
~0.867 weeks
Accrual per year — NSW, Vic, Qld, WA, Tas, ACT
1.3 weeks
Accrual per year — SA and NT
5 years
Earliest pro rata (NSW and ACT)
32%
Withholding on unused leave in a genuine redundancy
Tax on long service leave payouts
Unused long service leave paid when employment ends is taxed under the ATO's PAYG withholding Schedule 7. Leave accrued after 17 August 1993 is taxed at marginal rates on a normal termination such as resignation or dismissal; older periods of service receive concessional treatment. If the termination is a genuine redundancy, invalidity or an approved early retirement scheme, the post-17 August 1993 portion is withheld at 32%. A lump sum for unused long service leave isn't an employment termination payment, so it doesn't use up the tax-free redundancy limit — see our redundancy pay guide.
Common long service leave mistakes
- Applying the wrong state's Act. Use the law where the employee is based, and check whether a pre-modern award or enterprise agreement overrides it.
- Ignoring casuals. Regular long-term casuals are usually covered, and loading counts in the rate.
- Refusing pro rata on dismissal. In most states, dismissal for anything short of serious and wilful misconduct — including redundancy and poor performance — triggers pro rata from 5 or 7 years.
- "Cashing out" informally. In NSW, Victoria and the NT it's an offence outside termination.
- Paying at the current rate when an average is higher. NSW, the ACT and others use averaging rules.
- Poor records. NSW requires records for 6 years after employment ends; the ACT for 7. Without them, you can't prove continuity or leave taken.
- Missing a portable scheme. Construction, cleaning, community services and security employers may need to register and pay a levy from day one.
Long service leave compliance checklist
0/8Official links
- Long service leave — Fair Work OmbudsmanWhere entitlements come from; portable scheme contacts
- NSW long service leaveNSW Industrial Relations — rules and calculator
- Victoria long service leaveVictorian Government
- Queensland long service leaveBusiness Queensland
- WA long service leaveWA Government — includes calculator
- SA long service leaveSafeWork SA
- Tasmania long service leaveWorkSafe Tasmania
- NT long service leaveNT Government
What to do next
List every employee who has passed 5 years' service, note their state and start date, and work out their accrued long service leave under the right Act. If someone is leaving, check the pro rata rules for your state and the reason for the termination, then add the payout — and any unused annual leave — to the final pay. For redundancies, our redundancy pay guide covers severance and the tax-free limit.
This is general information, not legal or tax advice — confirm on the official source or with a professional.
Frequently asked questions
It depends on the state or territory where the employee works. NSW, Queensland, WA and Tasmania give about 8.67 weeks after 10 years; South Australia and the NT give 13 weeks after 10 years; Victoria and the ACT give about 6.07 weeks after 7 years (one week for every 60 weeks of service). Some employees get different amounts under a federal pre-modern award or enterprise agreement.
After the full qualifying period, yes in every state — for example, after 10 years in NSW or 7 years in Victoria, untaken leave is paid out whatever the reason for leaving. Before that, most states pay pro rata only in specific circumstances, such as dismissal other than for serious misconduct, or resigning because of illness, incapacity or pressing necessity. A plain resignation at 8 years in NSW, Queensland or Tasmania usually earns nothing.
Usually, yes. Every state and territory law can cover casuals whose service is continuous, although what breaks continuity differs. In Victoria a gap of more than 12 weeks between engagements breaks service unless an exception applies; in Queensland a break of more than 3 months between contracts can end it. Casual loading generally counts in the pay rate for long service leave.
Generally not while employment continues. NSW, Victoria and the NT prohibit payment instead of leave except on termination. Queensland allows it where an industrial instrument permits it or the Queensland Industrial Relations Commission orders it on financial hardship or compassionate grounds. South Australia allows a mutually agreed cash-out. Always check the specific state Act before agreeing to one.
It's leave that follows the worker rather than the employer. Every state and territory runs a portable scheme for building and construction workers, and several cover contract cleaning, community services and security. Employers pay a levy and report service to the scheme authority, and the worker claims leave from the scheme after the required years in the industry. Coal mining has a national scheme.
Sources & verification
Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify
- 1.Long service leave — Fair Work Ombudsman · accessed 12 October 2026
- 2.Long service leave (NSW) — NSW Government — Industrial Relations · accessed 12 October 2026
- 3.Long service leave (Victoria) — Victorian Government · accessed 12 October 2026
- 4.Long service leave entitlements and continuous service (Queensland) — Business Queensland · accessed 12 October 2026
- 5.Overview of long service leave in WA — Government of Western Australia · accessed 12 October 2026
- 6.Long service leave (South Australia) — SafeWork SA · accessed 12 October 2026
- 7.Long service leave and pro rata long service leave (Tasmania) — WorkSafe Tasmania · accessed 12 October 2026
- 8.Guidance Note 067 — Long service leave (ACT) — WorkSafe ACT · accessed 12 October 2026
- 9.Long service leave (Northern Territory) — NT Government · accessed 12 October 2026
- 10.Portable long service leave for community services workers begins today — SA Attorney-General's Department · accessed 12 October 2026
- 11.PAYG withholding Schedule 7 — unused leave payments on termination — Australian Taxation Office · accessed 12 October 2026
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