Methodology & Sources

Every figure on this site traces to a primary source with a recorded verification date. This page lists them, and documents the deliberate approximations the calculators make.

Federal entitlements (Fair Work Ombudsman)

NES redundancy pay table and small-business exemption — fairwork.gov.au, verified 2026-08-07
NES minimum notice and the over-45 rule — fairwork.gov.au, verified 2026-08-07
Annual leave loading (17.5% award standard; payable on termination payouts) — fairwork.gov.au, verified 2026-08-07

Termination tax (FY 2026–27, ATO)

Genuine redundancy tax-free limit ($13,598 + $6,801/year) — ATO key rates
ETP cap, whole-of-income cap and withholding rates — ATO Schedule 11
Unused leave withholding — ATO Schedule 7
Age-pension-age condition for genuine redundancy — ATO
Income tax, Medicare levy and HELP parameters share the verified engine behind Pay Figures

All verified 2026-08-07.

Long service leave (eight jurisdictions)

New South Wales — Long Service Leave Act 1955 (NSW) — primary source, authority: NSW Industrial Relations, verified 2026-08-07
Victoria — Long Service Leave Act 2018 (Vic) — primary source, authority: Workforce Inspectorate Victoria, verified 2026-08-07
Queensland — Industrial Relations Act 2016 (Qld) — primary source, authority: Queensland Office of Industrial Relations, verified 2026-08-07
Western Australia — Long Service Leave Act 1958 (WA) — primary source, authority: WA Private Sector Labour Relations (Wageline), verified 2026-08-07
South Australia — Long Service Leave Act 1987 (SA) — primary source, authority: SafeWork SA, verified 2026-08-07
Tasmania — Long Service Leave Act 1976 (Tas) — primary source, authority: WorkSafe Tasmania, verified 2026-08-07
Australian Capital Territory — Long Service Leave Act 1976 (ACT), republication R29 (eff. 19 Nov 2025) — primary source, authority: WorkSafe ACT, verified 2026-08-07
Northern Territory — Long Service Leave Act 1981 (NT) — primary source, authority: Office of the Commissioner for Public Employment (OCPE), verified 2026-08-07

Documented approximations

Marginal-rate leave withholding. The ATO's Schedule 7 "marginal rates" method annualises the payment across pay periods. We approximate with annual marginal rates on top of your stated salary — differences wash out at tax-return time.
Preservation-age and pension-age tests use your age at termination as entered; the statutory tests use your age at the end of the income year of payment and your exact birthdate respectively. Borderline birthdays can shift the rate.
Notice in lieu on genuine redundancy is treated as part of the genuine redundancy payment (feeding the tax-free limit). ATO guidance (QC 27128) lists "payment in lieu of notice" among the amounts a genuine redundancy payment may include; on other terminations it is treated as an ordinary ETP.
LSL accrual between milestones is estimated proportionally in states that pay proportionate amounts; SA and the NT count completed years only, as their Acts require. Continuity rules (breaks, transfers, parental leave) are not modelled — they can change your service period.
2026-27 income tax table. Cumulative amounts are computed from the enacted rates (15% second bracket from 1 July 2026) and were checked on 17 September 2026 against the ATO's published 2026-27 resident table: identical at every bracket.

Full source register

Every source cited on the site's pages, what it is used for, and the date it was last checked. Each page lists the subset it relies on in its own Sources section.

Redundancy pay and entitlements (Fair Work Ombudsman): NES redundancy pay table, pay basis and eligibility. Checked 7 August 2026.
Who doesn't get redundancy pay (Fair Work Ombudsman): Small business exemption, employee counting and excluded employees. Checked 24 September 2026.
Notice and ending employment (dismissal) (Fair Work Ombudsman): NES minimum notice table, the over-45 extra week, how pay in lieu is calculated and leave accrual during notice. Checked 24 September 2026.
Payment for annual leave (Fair Work Ombudsman): Annual leave loading (17.5% award standard). Checked 7 August 2026.
Final pay (Fair Work Ombudsman): What final pay includes, when it is due, and loading on unused annual leave. Checked 24 September 2026.
Redundancy (Fair Work Ombudsman): Genuine redundancy test, consultation requirements, Services Australia notice. Checked 24 September 2026.
Redundancy pay (Fair Work Ombudsman): Applying to the Fair Work Commission to reduce NES redundancy pay. Checked 24 September 2026.
Fair Work Act 2009 (Cth), ss 119 to 123 (Federal Register of Legislation): Redundancy pay reduction (s 120), transfer of business (s 122), casual exclusion (s 123). Checked 24 September 2026.
Who doesn't get notice (Fair Work Ombudsman): Employees excluded from NES notice. Checked 24 September 2026.
Resignation (Fair Work Ombudsman): Notice an employee gives, award deductions for notice not given. Checked 24 September 2026.
Key superannuation rates and thresholds: employment termination payments (ATO): Genuine redundancy tax-free limit and ETP cap (FY2026-27). Checked 7 August 2026.
Schedule 11: tax table for employment termination payments (ATO): ETP withholding rates, whole-of-income cap, cap application, preservation age. Checked 7 August 2026.
Schedule 7: tax table for unused leave payments on termination (ATO): Withholding on unused annual leave, loading and long service leave. Checked 7 August 2026.
Genuine redundancy payments (ATO): Genuine redundancy conditions, age-pension-age limit, what the payment may and may not include. Checked 10 August 2026.
Redundancy and early retirement (for employers) (ATO): Genuine redundancy age condition from the employer side. Checked 7 August 2026.
What payments are qualifying earnings (ATO): Super guarantee rate (12%) and which termination payments attract super. Checked 24 September 2026.
The 12-month rule (ETPs) (ATO): ETPs must generally be paid within 12 months of termination; exceptions. Checked 24 September 2026.
Employment termination payments for employees (ATO): How termination payments appear on the income statement; no rollover to super. Checked 24 September 2026.
STP Phase 2: when an employee transfers or leaves (ATO): Reporting ETPs through Single Touch Payroll. Checked 24 September 2026.
Tax rates for Australian residents (ATO): Resident income tax brackets FY2026-27 (marginal-rate leave withholding). Checked 17 September 2026.
Concessional contributions cap (ATO): Concessional cap ($32,500 for 2026-27) and carry-forward rules. Checked 5 October 2026.
Non-concessional contributions cap (ATO): Non-concessional cap ($130,000 for 2026-27) and bring-forward thresholds. Checked 5 October 2026.
Personal super contributions (ATO): Notice of intent to claim a deduction; undeducted contributions are non-concessional. Checked 5 October 2026.
Division 293 tax on concessional contributions by high-income earners (ATO): An eligible termination payment can trigger Division 293 for one year. Checked 5 October 2026.
How ETP components are taxed (ATO): Tax-free vs taxable ETP components; golden handshakes and gratuities as non-excluded ETPs. Checked 5 October 2026.
TR 2009/2: genuine redundancy and early retirement scheme payments (ATO): Volunteers for redundancy, the amount in excess of a voluntary resignation, and the arm's length test. Checked 5 October 2026.
Income Tax Assessment Act 1997 s 82-10 (ATO): The taxable component of an ETP is assessable income, with a tax offset capping the rate. Checked 5 October 2026.
Making a FEG claim (Department of Employment and Workplace Relations): FEG eligibility, covered entitlements and limits, exclusions and how to claim. Checked 5 October 2026.
FEG claim assessment (Department of Employment and Workplace Relations): FEG maximum weekly wage ($3,032 for 2026-27). Checked 5 October 2026.
Fair Entitlements Guarantee Act 2012 (Federal Register of Legislation): Insolvency events, residency test, 5-week notice and 4-weeks-per-year redundancy limits, wage cap and 12-month claim limit (ss 5, 10, 14, 22, 23, 26). Checked 5 October 2026.
Bankruptcy and liquidation (Fair Work Ombudsman): Entitlements not covered by FEG. Checked 5 October 2026.
Unpaid super from your employer (ATO): Unpaid super when an employer is insolvent (SGC statements, ranking with wages). Checked 5 October 2026.
Long service leave (NSW) (NSW Government): NSW entitlement, pro-rata rules and pay basis. Checked 7 August 2026.
Long Service Leave Act 1955 (NSW) (NSW Legislation): NSW statutory text. Checked 7 August 2026.
Long service leave (Victoria) (Victorian Government): Victorian entitlement and regulator. Checked 7 August 2026.
Comprehensive guide to the Long Service Leave Act 2018: calculating long service leave (Victorian Government): Victorian accrual formula, averaging and casual continuity. Checked 7 August 2026.
Long service leave (Queensland) (Business Queensland): Queensland entitlement, pro-rata reasons, casual hours formula. Checked 7 August 2026.
Overview of long service leave in WA (WA Government): WA entitlement and accrual. Checked 7 August 2026.
Long service leave when employment ends (WA) (WA Government): WA pro-rata on resignation and the serious-misconduct exception. Checked 7 August 2026.
Long service leave for casual and seasonal employees (WA) (WA Government): WA casual and seasonal continuity after the 2022 amendments. Checked 7 August 2026.
Long Service Leave Act 1987 (SA) (SA Legislation): SA 13 weeks at 10 years, 1.3 weeks per completed year, pro-rata exceptions. Checked 7 August 2026.
Long service leave: accruing leave (SA) (SafeWork SA): SA accrual, casual continuity and 3-year hours averaging. Checked 7 August 2026.
Long Service Leave Act 1976 (Tas) (Tasmanian Legislation): Tasmanian entitlement, pro-rata reasons, casual 32-hour rule, pay basis. Checked 7 August 2026.
Long service leave (Tasmania) (WorkSafe Tasmania): Tasmanian regulator guidance and contact. Checked 10 August 2026.
Long Service Leave Act 1976 (ACT) (ACT Legislation Register): ACT 7-year entitlement, 5 to 7 year tier, averaging rules. Checked 7 August 2026.
Long service leave (ACT) (WorkSafe ACT): ACT weeks conversion and regulator guidance. Checked 7 August 2026.
Long Service Leave Act 1981 (NT) (NT Legislation): NT 1.3 weeks per completed year, pro-rata reasons, per-year averaging. Checked 7 August 2026.
Long service leave (NT) (NT Government): NT regulator guidance. Checked 7 August 2026.

Who does the checking

The figures are researched, verified and re-checked each July by David Owen, who builds and maintains the site. Last site-wide review: 5 October 2026.

Testing

A test suite of worked examples — computed by hand from the verified figures — gates every release. The same engine renders the worked examples in guides and powers the live calculators, so prose and results cannot drift apart.

Found a discrepancy against an official source? Tell us — corrections ship fast.