- weekly average of ordinary remuneration received in the last 2 quarters of recorded service.
- weekly average of ordinary remuneration received in the last 4 quarters of recorded service.
If you’re a contractor, you will be paid a refund of the total levy contributions you made, plus interest earned.
If you recorded service as both a contractor and as an employee, you will be paid the sum of your employee component and contractor component, calculated as above.
Tax on portable long service leave claims
We withhold tax from your long service leave payments in line with ATO guidelines. The amount withheld will show on your end of financial year income statement in your myGov account.
Weekly marginal tax rates will be used for most portable long service leave payments, similar to the tax on your average weekly wage. To estimate the amount of tax to be withheld from your long service leave payment, please refer to the weekly tax table located on the ATO website.
Lump sum payments for long service leave on termination of employment will be taxed at different rates, depending on your service accrual dates and whether the termination is because of genuine redundancy, invalidity, or an early retirement scheme. Please refer to the Schedule 7 – tax table for unused leave payments on termination of employment located on the ATO website.
In line with ATO guidelines, we do not withhold income tax on the contractor component of a long service leave claim.
Contractors should seek independent advice on the tax implications of the refund of contractor contributions and interest.
Claim types
Who can apply?
Workers with 10 or more years of service, who are still recording service and wish to take paid portable long service leave.
- Worker must have a minimum of 10 years of recorded service.
- Worker must take a minimum of 2 weeks of long service leave each time they claim.
- Employer must approve the period of leave requested (except for contractors).
Who can apply?
Workers with 10 or more years of service, who are still recording service and wish to take a payment instead of taking leave from their current employer.
- Worker must have registered prior to 1 July 2012.
- Worker must have a minimum of 10 years of recorded service.
- Worker must take a minimum of 2 weeks of payment each time they claim, if not claiming the whole entitlement.
- Worker must be currently employed.
- Employer confirmation must be obtained.
Who can apply?
Workers with 10 or more years of service who are no longer employed as an employee in the covered industry.
- Worker must have a minimum of 10 years of recorded service.
- Worker must take payment equivalent to a minimum of 2 weeks of payment each time they claim, if not claiming the whole entitlement.
- Worker must no longer be employed as an employee in the covered industry
- Worker can be registered as a contractor.
Who can apply?
Workers with less than 10 years of service who wish to take a lump sum payment of their pro-rata entitlement after ceasing to work in the industry permanently. Workers with 10 or more years of service should refer to lump sum payment instead.
- Worker must have a minimum of 5 years of recorded service (if registered prior to 1 July 2012), or 7 years of recorded service (if registered on or after 1 July 2012).
- A mandatory waiting period of 20 weeks after ceasing work in the industry applies.
Who can apply?
Workers with less than 10 years of service who wish to take a lump sum payment of their pro-rata entitlement after retiring. Workers with 10 or more years of service should refer to lump sum payment instead.
- Worker must be 55 years or older, or have been granted a service pension under the Veterans Entitlements Act 1986 (Cwlth), section 38 (Eligibility for partner service pension).
- Worker must have a minimum of 55 days of recorded service (if registered prior to 1 July 2012), or 5 years of recorded service (if registered on or after 1 July 2012).
Who can apply?
Workers with less than 10 years of service who wish to take a lump sum payment of their pro-rata entitlement after becoming totally incapacitated. Workers with 10 or more years of service should refer to lump sum payment instead.
- A medical practitioner must complete the Certification by Medical Practitioner section of the claim form.
- Worker must have a minimum of 55 days of recorded service (if registered prior to 1 July 2012), or 5 years of recorded service (if registered on or after 1 July 2012).
Who can apply?
Executors, legal representatives or beneficiaries of a deceased worker who wish to collect a lump sum payment of the worker’s pro-rata entitlement.
- Applicant to provide a copy of the death certificate.
- Applicant to provide a certified copy of the will (if appropriate).
- Worker must have a minimum of 55 days of recorded service (if registered prior to 1 July 2012), or 5 years of recorded service (if registered on or after 1 July 2012).
