Long Service Leave by State: An Employer's Complete Guide
Long service leave is state-based and quirky. Here's a clean state-by-state summary of accrual, cash-out, and portability rules for Australian employers.
Why LSL is hard
Long service leave is governed by state and territory legislation, not the Fair Work Act, so the rules differ across the country. Some industries (construction, contract cleaning, community services) also have portable LSL schemes that travel with the employee.
Quick state summary
| State | Accrual | Qualifying period | Pro-rata on termination |
|---|---|---|---|
| NSW | 2 months after 10 years | 10 years | After 5 years |
| VIC | 8.667 weeks after 10 years | 7 years | After 7 years |
| QLD | 8.667 weeks after 10 years | 10 years | After 7 years |
| WA | 8.667 weeks after 10 years | 10 years | After 7 years |
| SA | 13 weeks after 10 years | 10 years | After 7 years |
| TAS | 8.667 weeks after 10 years | 10 years | After 7 years |
| ACT | 6.0667 weeks per 5 years | 7 years | After 5 years (most cases) |
| NT | 13 weeks after 10 years | 10 years | After 7 years |
(General guide only — always check the latest state legislation.)
Portable LSL schemes
Construction, contract cleaning, community services, and security industries have portable schemes in several states. Employers must register and pay levies; employees accrue across employers within the industry.
Common pitfalls
- Treating LSL as one national rule.
- Forgetting parental leave's impact on the qualifying period.
- Not paying pro-rata on resignation where state law requires it.
- Missing the portable scheme levy.
HRPPL applies the correct state rule per employee based on their work location, accrues LSL on every pay run, and produces the on-termination calculation automatically.