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Vestline AASB 119 long service leave

Long service leave by state

Long service leave rules by state and territory

Vestline measures long service leave provisions under AASB 119 for all eight Australian states and territories. Each page sets out the rules Vestline applies for that jurisdiction, where each comes from and when it was checked.

Not yet professionally reviewed

The method, the state rules and a sample working paper have not yet been reviewed by an independent accountant or actuary. Until they are, treat every figure as a draft for the preparer to check.

Legislation can change. Each state page shows the date its rules were checked against the sources.

The rules Vestline applies

Jurisdiction Legislation Entitlement Valued as payable from Shown as current from Checked
New South Wales Long Service Leave Act 1955 (NSW) s 4(2)(a) 8.67 weeks after 10 years; 1 month (4 1/3 weeks) for each further 5 years 10 years 10 years 2026-09-23
Victoria Long Service Leave Act 2018 (Vic) ss 6, 8, 9, 10 6.09 weeks after 7 years; continuous accrual of 1/60 of total continuous employment 7 years 7 years 2026-09-23
Queensland Industrial Relations Act 2016 (Qld) ss 95, 97 8.67 weeks after 10 years; pro-rata of 8 2/3 weeks per 10 years once a further 5 years is completed 10 years 10 years 2026-09-23
Western Australia Long Service Leave Act 1958 (WA) ss 8, 9 8.67 weeks after 10 years; 4 1/3 weeks for each further 5 years 10 years 7 years 2026-09-29
South Australia Long Service Leave Act 1987 (SA) ss 5, 7 13.00 weeks after 10 years; 1.3 weeks for each further completed year (completed years only) 10 years 7 years 2026-10-04
Tasmania Long Service Leave Act 1976 (Tas) ss 2, 8, 9, 12 8.67 weeks after 10 years; 4 1/3 weeks for each further 5 years 10 years 10 years 2026-09-23
Australian Capital Territory Long Service Leave Act 1976 (ACT) ss 3, 4, 11A, 11C 6.07 weeks after 7 years; 1/5 of a month for each further year 7 years 7 years 2026-09-23
Northern Territory Long Service Leave Act 1981 (NT) ss 8, 10 13.00 weeks after 10 years; 1.3 weeks per completed year, taken in 5-year blocks (completed years only) 10 years 10 years 2026-09-23

These are the general private-sector Acts. Portable schemes (for example construction, cleaning and community services), enterprise agreements and pre-modern awards can give different entitlements; value those employees separately.

Load a payroll export with a state column, and each employee is valued on their own state's rules.

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