Long service leave (LSL) for employees of national-system employers under the Fair Work Act 2009 (Cth) is governed by state or territory legislation, not the FW Act itself. The FW Act expressly leaves LSL entitlements to state and territory laws (see s 27(2) and the definition of “State or Territory industrial law”).

There is no single, uniform LSL entitlement that applies across Australia. The applicable rules, qualifying periods, accrual rates and payment formulas differ according to the state or territory in which the employee performs their work (or, in some jurisdictions, the employee’s “usual place of work”). An employer must therefore identify the employee’s location and apply the LSL statute of that jurisdiction.