๐Ÿ‡ฆ๐Ÿ‡บ Australia
๐Ÿ‡บ๐Ÿ‡ธ United States๐Ÿ‡ฌ๐Ÿ‡ง United Kingdom๐Ÿ‡ฉ๐Ÿ‡ช Deutschland๐Ÿ‡ท๐Ÿ‡บ ะ ะพััะธั๐Ÿ‡ฎ๐Ÿ‡ณ India๐Ÿ‡ฆ๐Ÿ‡บ Australia๐Ÿ‡จ๐Ÿ‡ฆ Canada๐Ÿ‡ณ๐Ÿ‡ฟ New Zealand
Homeโ€บAustraliaโ€บLong Service Leave Calculator

Long Service Leave Calculator Australia โ€” FY 2025-26

Calculate your long service leave entitlement for all Australian states and territories. Check pro-rata eligibility, payout on termination with tax treatment, and compare taking leave vs cashing out. Updated for FY 2025-26 with current state legislation.

Calculate your long service leave entitlement based on your state and years of service
LSL rules vary by state and territory
years
Continuous service with current employer
$
Your current gross annual salary
Full-time or part-time (pro-rata applies)
โ€”

Try another scenario

How to Use This Calculator

Entitlement tab

Select your state or territory, enter your years of continuous service, current annual salary, and employment type (full-time or part-time with hours per week). The calculator shows your accrued LSL in weeks, whether you can take it yet, the cash value, years until your next milestone, and your accrual rate.

Payout on Leaving tab

Select your state, enter years of service, salary, reason for leaving (resignation, redundancy, retirement, or dismissal), and your marginal tax rate. The calculator determines your pro-rata or full entitlement, gross payout, tax (with concessional rates for genuine redundancy), and net payout after tax.

Take Leave vs Cash Out tab

Enter your available LSL weeks, salary, and marginal tax rate. The calculator compares the net value of taking leave (pay while off work) vs cashing out (lump sum after tax), and provides a recommendation.

Share your result

All inputs are encoded in the URL. Click Share to send your exact calculation to HR or your financial adviser.

The Formula

LSL Entitlement:
Full entitlement: State-defined weeks after qualifying period
Additional: Accrual rate × years beyond qualifying period
Part-time: Full-time entitlement × (ordinary hours / 38)

Cash Value:
Cash Value = Accrued Weeks × (Annual Salary / 52)

Payout on Termination:
Gross Payout = Eligible Weeks × Weekly Pay
Tax = Gross Payout × Marginal Rate (or 32% cap for genuine redundancy pre-1993 component)
Net Payout = Gross − Tax

Pro-rata Entitlement:
Pro-rata = Years of Service × (Full Entitlement Weeks / Qualifying Years)
Available after pro-rata threshold (varies by state: 5–7 years)

Worked Example

NSW, 12 years of service, $90,000 salary

Step 1: Calculate entitlement

StateNew South Wales
Base entitlement (10 years)8.67 weeks
Additional 2 years × 0.8671.73 weeks
Total LSL accrued10.4 weeks

Step 2: Calculate cash value

Weekly pay$90,000 / 52 = $1,731
Cash value10.4 × $1,731 = $18,000

Step 3: Tax on payout (genuine redundancy)

Gross payout$18,000
Tax at 32% cap (redundancy)$18,000 × 32% = $5,760
Net payout$12,240

Step 3b: Tax on payout (resignation at 30% marginal)

Gross payout$18,000
Tax at 30% marginal rate$18,000 × 30% = $5,400
Net payout$12,600

Verdict: After 12 years in NSW, you have 10.4 weeks of LSL worth $18,000 gross. If made redundant, the 32% tax cap applies (though in this case the marginal rate of 30% is lower, so marginal rate applies). Always check whether your marginal rate or the concessional cap gives a better outcome.

LSL Reference Tables

LSL entitlements by state and territory
State Entitlement After Pro-rata on Termination
NSW 8.67 weeks (2 months) 10 years After 5 years (some cases)
VIC 8.57 weeks (60 days) 10 years (7 for some) After 7 years
QLD 8.67 weeks 10 years After 7 years
WA 8.67 weeks 10 years After 7 years
SA 13 weeks 15 years After 7 years
TAS 8.67 weeks 10 years After 7 years
ACT 6.07 weeks 7 years After 7 years
NT 13 weeks 10 years After 7 years

Entitlements may be more generous under enterprise agreements or awards. Always check your specific contract.

Tax treatment of LSL payments
Scenario Tax Treatment
Taking LSL as leave Normal PAYG withholding at marginal rate
Payout on resignation Marginal tax rate
Genuine redundancy (post-Aug 1993) Marginal rate (but ETP cap may apply)
Genuine redundancy (pre-Aug 1993) Maximum 32% tax rate
Retirement / invalidity Marginal rate (concessional in some cases)

The pre/post August 1993 split affects the concessional tax rate. Most current employees' LSL is post-1993.

Portable LSL schemes by industry
Industry States with Portable Schemes
Building & construction All states and territories
Contract cleaning NSW, VIC, QLD, ACT
Community services VIC, QLD, ACT
Security ACT

In portable schemes, LSL accrues with the scheme rather than the employer. Changing employers within the industry does not reset your LSL entitlement.

FAQ

It depends on the type of unpaid leave. Unpaid parental leave generally counts towards continuous service for LSL purposes (the absence does not break service, though it may not accrue additional entitlement in some states). Unpaid sick leave or personal leave typically counts if approved by the employer. Unauthorised absences do not count. In most states, the period of unpaid leave does not count towards the accrual of LSL (it pauses accrual) but does not break continuous service. Check your state legislation and employment contract for specific rules.
Once you have met the qualifying period, you have a legal right to take LSL. However, your employer can negotiate the timing of the leave. In most states, you must give reasonable notice (often 1-3 months), and the employer can request that leave be taken at a time that suits operational needs. An employer cannot unreasonably refuse a valid LSL request. Some states allow employers to direct employees to take LSL if the balance is excessive. If a dispute arises, contact your state's industrial relations body or the Fair Work Ombudsman.
Under the transfer of business provisions in the Fair Work Act, if your employer's business is sold and your employment transfers to the new employer, your continuous service (including LSL entitlements) generally transfers as well. The new employer inherits the obligation to honour your accrued LSL. If your employment does not transfer (you are terminated and re-hired by the new employer), you should receive a payout of your accrued entitlements from the old employer. Always get written confirmation of your LSL balance during any business restructure.
In most states, yes โ€” you can negotiate to take LSL at half pay for double the period, or at double pay for half the period. This must be agreed by both you and your employer. For example, if you have 8.67 weeks of LSL, you could take 17.34 weeks at half pay. The total cost to the employer is the same. This option is popular for employees wanting an extended break (e.g., travel, study) without losing all their income. Some enterprise agreements specifically allow this arrangement, while others require individual negotiation.
Generally, casual employees are not entitled to long service leave under standard state legislation, as they do not have continuous service with a single employer. However, there are exceptions: regular and systematic casuals who have worked continuously for the qualifying period may be eligible in some states. In industries with portable LSL schemes (construction, cleaning, community services), casual workers are often covered and accrue LSL through the industry scheme regardless of employer changes. Check your specific state legislation and any applicable modern award or enterprise agreement.

Related Calculators

Take Home Pay Calculator
Calculate your after-tax salary including super, Medicare levy, and PAYG.
Income Tax Calculator
Calculate Australian income tax with Stage 3 tax cuts for FY 2025-26.
PAYG Withholding Calculator
Calculate PAYG tax withheld from your salary or lump sum payment.
Superannuation Calculator
Project your super balance at retirement with employer and voluntary contributions.

Add This Calculator to Your Website

Embed the sum.money Long Service Leave Calculator on your site. Free, responsive, always up-to-date.

<iframe src="https://sum.money/embed/au/long-service-leave-calculator" width="100%" height="600"></iframe>