How Long Service Leave Is Calculated in Australia
Long service leave rewards long service with one employer, but it is state law. There is no single national rule, so the answer depends on where you work.
Why it’s different in every state
Long service leave is not part of the National Employment Standards. It sits in state and territory Acts, and each one sets its own entitlement, its own pro-rata rules and its own definition of continuous service. The Act that applies to you is the one for the state or territory where your employment is based, not where your employer’s head office is.
That is why two people with the same pay and the same years of service can walk away with very different amounts.
The eight systems at a glance
| State | Full entitlement | Pro-rata from |
|---|---|---|
| NSW | 8.6667 weeks after 10 years | 5 years, qualifying endings only |
| VIC | 1 week per 60 weeks worked (about 8.67 weeks at 10 years) | Payable for any reason from 7 years |
| QLD | 8.6667 weeks after 10 years | 7 years, qualifying endings only |
| WA | 8.6667 weeks after 10 years | 7 years, most endings |
| SA | 13 weeks after 10 years (1.3 weeks per completed year) | 7 years, most endings |
| TAS | 8.6667 weeks after 10 years | 7 years, qualifying endings only |
| ACT | 6.0667 weeks after 7 years | 5 years, qualifying endings only |
| NT | 13 weeks after 10 years (1.3 weeks per year) | 7 years, qualifying endings only |
“Qualifying endings” are explained in the pro-rata section below.
Continuous service
Long service leave builds up over continuous service with the same employer. Most leave counts towards it, including annual leave, sick leave and, in many states, unpaid leave up to a limit. Casual service counts too, while it is continuous, meaning you work regularly and there are no breaks that the Act treats as ending your service.
What can break continuity is mainly a gap between jobs that is longer than your state allows, or a dismissal for serious misconduct in some states. The limits differ by Act, so check yours.
If the business is sold or transferred and you move across to the new owner, your service with the previous employer generally carries over, so you do not start again from zero.
How the money is worked out
The basic formula is the same everywhere: weeks of entitlement × your ordinary weekly pay. The differences are in the number of weeks and in how ordinary pay is measured. For part-time and variable-hours staff, pay is usually averaged over a set period before the leave starts, and the length of that period depends on your state’s rules.
Worked examples
- NSW: 10 years at $1,500 a week = 8.6667 weeks × $1,500 = $13,000.00
- VIC: 11 years at $1,100 a week = 9.5333 weeks × $1,100 = $10,486.67
- SA: 10 years at $1,500 a week = 13 weeks × $1,500 = $19,500.00
Victoria’s official guide rounds the weeks first and arrives at $10,483 for the same case. We carry the unrounded weeks, which gives $10,486.67.
Pro-rata: leaving before the full entitlement
If you leave before reaching the full entitlement, you may still be paid a pro-rata amount, but only once you pass your state’s minimum period (see the table) and only if the way your job ends qualifies.
Qualifying endings generally include your employer ending your employment (other than for serious misconduct), illness or incapacity, domestic or family necessity, and death, in which case the payment goes to your estate.
An ordinary resignation usually gets you nothing before the full entitlement. The exceptions are Victoria, where leave is payable for any reason from 7 years, and the Western Australian and South Australian windows, where most endings qualify from 7 years.
Taking the leave vs being paid out
Long service leave is normally taken as time off, either agreed with your employer or in line with notice rules in your state. Some states allow you to take it in shorter blocks, or part of it as cash by agreement. When your job ends, any leave you are entitled to is paid out instead.
A payout on termination is taxed as a lump sum. To see how it fits with the rest of your last pay, use the Final Pay Calculator.
Work out your own entitlement
Pick your state and enter your service and pay to get an estimate.
State pages: New South Wales · Victoria · Queensland
Frequently asked questions
Is long service leave the same in every state?
No. Long service leave is set by separate state and territory laws, so the full entitlement, the pro-rata point and the rules on how you can leave all differ. Most states give 8.6667 weeks after 10 years, but South Australia and the Northern Territory give 13 weeks, the ACT gives 6.0667 weeks after 7 years, and Victoria accrues 1 week for every 60 weeks worked.
Does casual service count towards long service leave?
Generally yes, as long as your casual employment is continuous. Casual service usually counts when you work regularly and there are no gaps that break the continuity under your state’s law. Occasional or irregular casual work may not qualify, so check your state’s rules.
What breaks continuous service?
Typically a gap between jobs longer than your state’s limit, or being dismissed for serious misconduct in some states. Paid and unpaid leave, a change of employer through a transfer of business, and short gaps usually do not break continuity. The exact limits depend on the Act that applies to you.
Is long service leave paid out when I resign?
It depends on your state and how much service you have. If you have completed the full entitlement, it is paid out. If you have not, resigning usually gives you nothing, except in Victoria from 7 years and within the pro-rata windows in Western Australia and South Australia.
How is long service leave taxed?
Long service leave taken as time off is taxed like normal pay. When it is paid out on termination it is taxed as a lump sum, and tax is generally withheld at a rate that depends on when the service accrued. Your actual tax is settled when you lodge your tax return.
Figures on this page follow each state’s legislation as checked in October 2026. See our methodology for how we calculate.
Sources
- Fair Work Ombudsman: long service leave
- NSW, Victorian, Queensland, WA, SA, Tasmanian, ACT and NT government long service leave pages
This guide is general information and an estimate only, not legal or financial advice. Check your award, agreement and state law, or contact the Fair Work Ombudsman.