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  • Holiday pay, long service leave and employment termination payments



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Payees who continue working for you

    You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment.

    Find out more

    For more information, refer to PAYG withholding – withholding from annual and long service leave for continuing employees (NAT 7138).

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    Payees who stop working for you

    This tax table does not cover any lump sum payments made to a payee who stops working for you.

    If a payee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment (NAT 3351).

    Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments (NAT 70980).


    Do not withhold any amount for HELP or FS debts from lump sum termination payments.

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    Last modified: 14 Jun 2013QC 25921