In Australia, there is no single national law or uniform figure that dictates long service leave (LSL) entitlements for all employees under the *Fair Work Act 2009* (Cth). Instead, LSL is primarily governed by state and territory legislation, which creates a fragmented system where entitlements depend on the jurisdiction in which the employee performs their work.

### Which law governs LSL?
For most employees, long service leave is governed by the relevant state or territory LSL Act. The *Fair Work Act 2009* (Cth) generally preserves these state-based entitlements as "NES-transitional" or preserved matters, rather than creating a national standard. Consequently, the governing law is determined by the location where the employee is employed.

### Why there is no uniform figure
Because each state and territory has enacted its own legislation, there is no "standard" entitlement that applies nationwide. Each jurisdiction independently sets the following parameters, which vary significantly:

*   **Qualifying period:** The length of continuous service required before an employee is entitled to take leave (e.g., typically 7 to 10 years).
*   **Accrual rate:** The amount of leave earned per year of service.
*   **Pro-rata payments:** The circumstances under which an employee is entitled to be paid out their LSL upon termination (e.g., resignation, redundancy, or death).

### Determining the entitlement
To work out an employee’s LSL entitlement, an employer must:
1.  **Identify the jurisdiction:** Determine which state or territory the employee is employed in.
2.  **Consult the relevant legislation:** Apply the specific Act for that jurisdiction (e.g., *Long Service Leave Act 2018* (Vic), *Long Service Leave Act 1955* (NSW), *Industrial Relations Act 2016* (Qld), etc.).
3.  **Check for Modern Awards/Enterprise Agreements:** In some cases, a modern award or registered agreement may contain specific LSL provisions that override state law, provided those provisions are at least as favourable as the relevant state legislation.

Because these laws vary, an employer with a national workforce must manage LSL entitlements on a state-by-state basis, as an employee working in Western Australia will be subject to different rules and accrual rates than an employee working in Tasmania or New South Wales.