• #### Step 1 – Work out the amount of long service leave accrued in each period

Use the following formula to work out the amount of long service leave accrued in each period:

Days of long service leave accrued during long service leave employment period

×

(Days in relevant period ÷ Days in long service leave employment period)

The relevant period can mean the:

• pre-16 August 1978 period
• pre-18 August 1993 period (that is, for the period 16 August 1978 to 17 August 1993)
• post-17 August 1993 period (as applicable).

You may need to know how to treat:

##### Fractions of days

The calculation at step 1 can result in fractions of days being applicable to the relevant period. If the employee:

• has not accrued any long service leave in the pre-16 August 1978 period, but has accrued long service leave during the pre-18 August 1993 and the post-17 August 1993 periods, treat the fraction as having accrued during the pre-18 August 1993 period
• has accrued long service leave in all three periods, treat the fraction as having accrued during the pre-16 August 1978 period.
##### When an employee has used long service leave

If an employee has used long service leave while employed, you need to reduce the number of days of long service leave in a particular period by the number of days used in that period.

There may be occasions when the number of days of long service used in a particular period exceeds the number of days that were accrued in the same period. If this is the case, the following table provides instructions on how to apply these excess days.

Table 4: How to apply excess days

If there are excess days in the period:

Apply the excess days as follows:

If, after applying the excess days as in column 2 any excess days remain, apply the remaining days as follows:

Pre-18 August 1993

Subtract the excess days from the unused days in the post-17 August 1993 period

Subtract the excess days from the unused days in the pre-16 August 1978 period

Post-17 August 1993

Subtract the excess days from the unused days in the pre-18 August 1993 period

Subtract the excess days from the unused days in the pre-16 August 1978 period

The number of days that are remaining after applying this table is the unused long service leave days applicable for each period.

Example 5

John retires on 30 June 2015 with long service leave due of 224 days after 44 years (16,071 days) service. Service for the pre-18 August 1993 period (that is, from 16 August 1978 to 17 August 1993) is 5,481 days, and service after 17 August 1993 is 7,988 days. John has not taken any long service leave before retiring.

Pre-18 August 1993 period

Days of long service leave accrued during long service leave employment period

×

(Days in pre-18 August 1993 period ÷ Days in long service leave employment period)

= 224 ×  (5,481÷16,071)

= 76.39 days (rounded to two decimal places)

= 76 days (fraction of 0.39 days applied to pre-16 August 1978 period)

Post-17 August 1993 period

Days of long service leave accrued during long service leave employment period

×

(Days in post-17 August 1993 period ÷ Days in long service leave employment period)

= 224 ×  (7,988÷16,071)

= 111.34 days (rounded to two decimal places)

= 111 days (fraction of 0.34 days applied to pre-16 August 1978 period)

Pre-16 August 1978 period

Days of long service leave accrued during long service leave employment period

×

(Days in pre-16 August 1978 period ÷ Days in long service leave employment period)

= 224 × (2,602÷16,071)

= 36 days (rounded to two decimal places)

= 36 days + 0.39 + 0.34 (adding back the fractions of days)

= 37 days (rounded)

End of example
##### Long service leave taken at less than full pay

If an employee has taken long service leave at less than full pay, the number of days of long service that are used is calculated as follows:

Actual days of long service leave

×

(Rate of pay at which leave was actually taken ÷ Rate of pay to which the employee was entitled to when taking leave)

Example 6

Nav took 100 actual days of long service leave at a rate of \$30 per hour, when she is normally entitled to \$40 per hour.

100 actual days of long service leave × (30÷40)

= 75 days of long service leave days used.

Nav is taken to have used 75 days of long service leave.

End of example