State-by-state at a glance
| Jurisdiction | Full entitlement | Pro-rata from | Pays on ordinary resignation? |
|---|---|---|---|
| New South Wales | 8.67 wks at 10 yrs | 5 yrs | Restricted |
| Victoria | 6.07 wks at 7 yrs | 7 yrs | Yes |
| Queensland | 8.67 wks at 10 yrs | 7 yrs | Restricted |
| Western Australia | 8.67 wks at 10 yrs | 7 yrs | Yes |
| South Australia | 13 wks at 10 yrs | 7 yrs | Yes |
| Tasmania | 8.67 wks at 10 yrs | 7 yrs | Restricted |
| Australian Capital Territory | 6.07 wks at 7 yrs | 5 yrs | From 7 yrs |
| Northern Territory | 13 wks at 10 yrs | 7 yrs | Restricted |
The differences are not rounding errors: SA and the NT pay 13 weeks where the eastern states pay 8⅔; the ACT is fully entitled at 7 years (as is Victoria) while NSW makes you wait 10; and whether quitting forfeits your pro-rata depends entirely on which side of a state line you work. The per-state pages linked above cover each jurisdiction's rules, worked examples and official sources.
Frequently asked questions
How is long service leave calculated in Australia?
There is no national formula — each state and territory has its own Act with different accrual rates, qualifying periods and payout triggers. Most states pay 8.67 weeks at 10 years; SA and NT pay 13 weeks; the ACT is fully entitled at just 7 years. Pick your state above for the exact rules.
What is pro rata long service leave?
A partial payout of accrued leave when employment ends before the full qualifying period. Every state has a pro-rata threshold (5 years in NSW and the ACT, 7 elsewhere) — but whether an ordinary resignation qualifies varies sharply: yes in VIC, WA, SA; yes in the ACT from 7 years; only for illness or pressing necessity in NSW, QLD, TAS, the NT.
Does long service leave transfer between employers or states?
Generally no — it attaches to one employer (business sales preserving continuity aside). Some industries (construction, cleaning, community services) have portable schemes. If you worked across states for one employer, the applicable Act is usually where the work was substantially performed — check with the state authority.
Is long service leave taxed when paid out?
Yes, as unused LSL on termination: 32% flat withholding on a genuine redundancy, or marginal rates on an ordinary resignation (for leave accrued after 17 August 1993). Our final pay calculator applies this for you.
Related tools
- Pro-rata long service leave, state by state
- Long service leave for casuals — continuity and averaging in every state
- Redundancy payout calculator
- Final pay calculator
Sources
Figures on this page come from the following primary sources. The date is when we last checked the page against the source.
- Long service leave (NSW) (NSW Government), checked 7 August 2026.
- Long Service Leave Act 1955 (NSW) (NSW Legislation), checked 7 August 2026.
- Long service leave (Victoria) (Victorian Government), checked 7 August 2026.
- Comprehensive guide to the Long Service Leave Act 2018: calculating long service leave (Victorian Government), checked 7 August 2026.
- Long service leave (Queensland) (Business Queensland), checked 7 August 2026.
- Overview of long service leave in WA (WA Government), checked 7 August 2026.
- Long service leave when employment ends (WA) (WA Government), checked 7 August 2026.
- Long service leave for casual and seasonal employees (WA) (WA Government), checked 7 August 2026.
- Long Service Leave Act 1987 (SA) (SA Legislation), checked 7 August 2026.
- Long service leave: accruing leave (SA) (SafeWork SA), checked 7 August 2026.
- Long Service Leave Act 1976 (Tas) (Tasmanian Legislation), checked 7 August 2026.
- Long service leave (Tasmania) (WorkSafe Tasmania), checked 10 August 2026.
- Long Service Leave Act 1976 (ACT) (ACT Legislation Register), checked 7 August 2026.
- Long service leave (ACT) (WorkSafe ACT), checked 7 August 2026.
- Long Service Leave Act 1981 (NT) (NT Legislation), checked 7 August 2026.
- Long service leave (NT) (NT Government), checked 7 August 2026.
Rules last verified 2026-08-07. Estimates only — continuity rules (breaks, transfers, parental leave) can change your service period. Independent guide — not a government service, and not financial or legal advice. Verify with your state authority before acting.