Long Service Leave Calculator Australia
This long service leave calculator works out leave accrued under your state or territory Act, when it becomes payable, and its value before and after tax.

What it does
The Long Service Leave Calculator works out how many weeks of long service leave you have accrued under your state or territory legislation, whether the entitlement is payable yet, and what the payment is worth before and after tax.
Data sources & parameters
The figures below drive this calculator. We keep them aligned with the latest official guidance, and each result recalculates automatically whenever a value changes.
| Parameter | Value | Source | Last updated |
|---|---|---|---|
| Long service leave accrual rules by state and territory | Rate schedule | fairwork.gov.au | Effective 2026-07-01VIC and ACT accrual_fraction was 0.0866, ten times below the 0.8667 weeks per year of service the row's own note describes; the long service leave tool read it as a near-zero accrual and paid those two jurisdictions nothing. |
| Standard full-time ordinary hours per week (NES) | 38 | fairwork.gov.au | Effective 2026-07-01Value unchanged and verified; the stored source_ref now returns 404. Read 2026-10-23. |
| Resident marginal tax brackets | Rate schedule | ato.gov.au | Effective 2026-07-01FY2026-27 rates (15% on $18,201-$45,000). Ends 2027-06-30: the scheduled 2027-07-01 row (14%) takes over. audit 2026-09-23 |
| Medicare levy shade-in rate (low-income reduction) | 0.1 | ato.gov.au | Effective 2025-07-01Replaces the 0.10 and 0.8 literals in medicare-levy-au. Verified against the ATO worked example: taxable income $29,000 against the $28,011 threshold gives a levy of $98.90. |
| Medicare levy rate | 0.02 | ato.gov.au | Effective 2024-07-01Confirmed unchanged and current for FY2026-27 against the official source. Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23 |
| Medicare levy lower threshold | 28,011 | ato.gov.au | Effective 2025-07-01Window opened: the threshold is indexed annually and there is no successor row, so closing it at 2027-06-30 would have fallen back to the undated 26,000 row |
| LITO maximum | 700 | ato.gov.au | Effective 2024-07-01Confirmed unchanged and current for FY2026-27 (ATO). Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23 |
| LITO taper 1 start | 37,500 | ato.gov.au | Effective 2024-07-01Confirmed unchanged and current for FY2026-27 against the official source. Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23 |
| LITO taper 2 start | 45,000 | ato.gov.au | Effective 2024-07-01Confirmed unchanged and current for FY2026-27 against the official source. Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23 |
| LITO phase-out end | 66,667 | ato.gov.au | Effective 2024-07-01Confirmed unchanged and current for FY2026-27 against the official source. Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23 |
| LITO taper rate 1 | 0.05 | ato.gov.au | Effective 2024-07-01Confirmed unchanged and current for FY2026-27 against the official source. Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23 |
| LITO taper rate 2 | 0.015 | ato.gov.au | Effective 2024-07-01Confirmed unchanged and current for FY2026-27 against the official source. Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23 |
We always strive to use the latest data for every variable so our results and reports are as accurate as possible. Even so, errors are possible — you should not rely on this tool or its report alone, and we accept no liability for any decision made based on it.
The formula
Weeks accrued = years of service x (weeks at the qualifying period / qualifying years); Gross payment = weeks payable x (annual salary / 52)
How it works
It reads the qualifying period, the entitlement at that period and the pro-rata period for the jurisdiction you select, turns them into an accrual per year of service, multiplies that by your years of continuous service, then values the weeks at your ordinary weekly pay and taxes the payment at your marginal rate.
Where it is used
- Checking a long service leave balance against the state Act
- Seeing how many more years are needed to qualify
- Estimating the payment when employment ends
Worked example
After 10 years in New South Wales on a A$95,000.00 salary the entitlement is … weeks of leave, worth … at an ordinary weekly rate of …. A pro-rata payment becomes available from … years of service.
What the long service leave calculator does
This long service leave calculator tells you how many weeks you have accrued under the Act that applies in your state or territory, whether that entitlement can be taken or paid out yet, and what the payment is worth once tax comes out. It also shows how many more years of continuous service stand between you and the full entitlement, and between you and a pro-rata payment if your job ends early.
Long service leave is one of the few Australian entitlements that is genuinely different in every jurisdiction. There is no federal Act that covers most employees. That is why the first thing the calculator asks for is the state or territory, and why the qualifying period, the entitlement and the pro-rata point all change when you switch it.
How long service leave works state by state
The pattern across the country is broadly similar and the detail is not.
Six jurisdictions set the qualifying period at ten years. New South Wales, Queensland, Western Australia and Tasmania give around 8.67 weeks at that point, which is the modern expression of the old two months. South Australia and the Northern Territory are more generous, giving 13 weeks after ten years.
Victoria and the Australian Capital Territory take a different approach and set a shorter qualifying period of seven years, with the entitlement expressed as a fraction of continuous service rather than as a fixed number of weeks. Victoria's Long Service Leave Act sets it at one sixtieth of the period of continuous employment, which comes to about 0.8667 weeks for each year of service, or roughly 8.67 weeks after ten years, the same rate as the ten-year states but available sooner.
Because those two jurisdictions store the entitlement as a fraction rather than a weeks figure, the calculator asks you to enter the weeks accrued per year for them rather than guessing at a conversion. For Victoria the figure to enter is 0.8667. Everywhere else the accrual is derived from the Act's own numbers and no input is needed.
The two gates: qualifying and pro-rata
There are two separate thresholds in every scheme and confusing them is the most common mistake.
The qualifying period is the service needed before you can take long service leave as leave while you are still employed. In most of the country that is ten years, and until you reach it you have accrued weeks on paper but nothing you can take.
The pro-rata period is shorter and only matters when employment ends. It is the point at which accrued leave becomes payable even though the full qualifying period was never served. Most states set it at seven years. New South Wales sets it at five, but attaches conditions: the payment is available where the employee resigns because of illness, incapacity or domestic or other pressing necessity, is dismissed for a reason other than serious misconduct, or dies in service. A straightforward resignation at six years in New South Wales does not automatically attract a payment.
The calculator handles this with a simple choice between still employed and employment ending. Choose still employed and it applies the qualifying period. Choose employment ending and it applies the pro-rata period. It deliberately does not try to encode each jurisdiction's list of acceptable reasons for leaving, because those are legal tests rather than arithmetic, and getting them wrong in a calculator would be worse than leaving them to you.
Continuous service and what breaks it
Everything depends on the phrase continuous service, and it is broader than most people expect.
Paid leave of any kind counts. Unpaid parental leave generally counts towards service in most jurisdictions but may not count towards the accrual itself. Periods of unpaid leave, stand-downs and industrial action are treated differently from state to state. Casual and seasonal service can count where the pattern of work is regular. A transfer of business usually preserves service, so an employee who moved with a sold business often has far more service than they realise.
Enter the total years of continuous service, including part years as a decimal. If you are unsure whether a break counts, the safer approach is to run the calculator both ways and see how much turns on it.
What the payment is worth
The calculator values each week at your ordinary weekly pay, taken from the annual base salary you enter divided by fifty-two. Long service leave is paid at the ordinary rate, and annual leave loading does not apply to it, which is why there is no loading option here.
Tax is calculated by the marginal method: the tax on your income for the year with the payment included, less the tax on the same income without it. The difference is what the payment actually costs you, and it carries the Medicare levy and any withdrawal of the low income tax offset. If your payment is made in a year where you have earned little other income, enter that other income so the marginal calculation starts from the right point, otherwise the tax figure will be lower than reality.
Two situations sit outside this model. Service before 18 August 1993 is taxed under a concessional formula, and a payment made because of a genuine redundancy, an early retirement scheme or invalidity is withheld at a flat concessional rate. Both are handled better by a redundancy calculator.
Portable schemes
Some industries run portable long service leave schemes, notably building and construction, contract cleaning, security and, in several states, community services. In those schemes service accrues with the industry rather than with one employer, and a worker who changes jobs keeps their accrual. The rules, the accrual rates and the claiming process come from the scheme, not from the general Act, so this calculator will not match a portable scheme statement.
All figures are an estimate based on the values you enter and the current published rules. They are general information, not financial, tax or legal advice; check your state or territory Act, or speak to your employer or a registered tax agent, before you rely on them.
About This Long Service Leave Calculator
Use this long service leave calculator to get an instant, accurate estimate. The figures follow official ATO guidance and every rate and threshold is kept up to date for 2026. Adjust the inputs above to match your situation, or browse all our calculators to plan your next step.
Tax year 2026

