Holiday pay, long service 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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Employees 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 Withholding from annual and long service leave for continuing employees (NAT 7138).

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Employees who stop working for you

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

If an employee 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 HEL P or FS debts from lump sum termination payments.

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Last modified: 22 Apr 2015QC 39409