ARTICLE · 11 JULY 2022

Accounting for Portable Long Service Leave

Moore Australia

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With the shift in numerous industries to short-term contracts, many states in Australia have introduced Portable LSL.

AustraliaEmployment and HR

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Whilst many of us are familiar with the concept of Long Service Leave (LSL), we may be less familiar with the concept of Portable LSL. With the shift in numerous industries to short-term contracts, many employees will never be able to work for the same company for the required number of years to be entitled to LSL.

Accordingly, many states in Australia have introduced Portable LSL. In particular industries that entitles employees to accrue LSL if they remain in that industry for the required time. These schemes typically operate in the private sector, with public sector employees often excluded or their portable LSL structured in a different way.

The industries covered varies by states, but include:

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