Key points
- Super guarantee is payable on leave that you take while employed, if your employer pays it.
- Super guarantee is payable on leave that you cash out while you are still employed.
- No super guarantee is payable on unused leave that your employer pays out when your job ends.
- No super guarantee is payable on payments from a portable scheme administrator.
- From 1 July 2026 the test is qualifying earnings, but the result for long service leave is the same.
On this page
The short answer
| Situation | Is super guarantee payable? |
|---|---|
| Leave that you take while employed, and your employer pays it | Yes |
| Leave that you cash out while you are still employed | Yes |
| Unused leave paid out when your job ends | No, for all reasons that you leave |
| Leave that a portable scheme pays | No |
Leave that you take while employed
When you take long service leave and your employer pays you, super guarantee is payable on that pay. Up to 30 June 2026, the ATO treats this pay as ordinary time earnings. From 1 July 2026 it counts as qualifying earnings under Payday Super.
The same rule applies to leave that you cash out while you are still employed. Only some states permit a cash-out. For the rules in your state, read our cash-out guide.
Pick your state. The calculator uses that state's Act and shows the working.
Unused leave paid out when you leave
Unused long service leave that your employer pays when your job ends is not ordinary time earnings. It is also not qualifying earnings. No super guarantee is payable on it. This is true if you resign, retire, lose your job through redundancy or your employer dismisses you. It is also true for all tax treatments of the payment.
Your award or agreement can make your employer pay more than the law requires, so read it. Different tax rules apply to the payout. For more information, read our guide to tax on long service leave.
Payments from a portable scheme
Long service leave that a portable scheme administrator pays is not ordinary time earnings or qualifying earnings. Thus, no super guarantee is payable. Victoria's Portable Long Service Authority and TasBuild in Tasmania both say that they pay no super on their payments.
In some schemes, your employer pays the leave and then claims the money back from the scheme. Examples are NSW building and construction and the national black coal mining scheme. Our sources do not say how super guarantee applies in this case. Ask the scheme or the ATO.
What changed on 1 July 2026
From 1 July 2026 super guarantee uses qualifying earnings under the Payday Super rules of the ATO. Before that date, it used ordinary time earnings.
For long service leave, the result is the same before and after that date. Leave that you take or cash out while employed gets super. Unused leave that your employer pays out when you leave does not get super. Our sources do not give other parts of Payday Super, for example payment due dates or the super guarantee rate.
Common questions
Do I get super on my long service leave payout when I resign?
No. Unused leave that your employer pays when your job ends is not ordinary time earnings or qualifying earnings. This is true for all reasons that you leave. Your award or agreement can give you more.
Do I get super while I am on long service leave?
Yes, if your employer pays the leave. The pay is ordinary time earnings up to 30 June 2026. It is qualifying earnings from 1 July 2026.
Do I get super on long service leave that I cash out?
Yes. Leave that you cash out while you are still employed gets super guarantee. This applies in the states that permit a cash-out.
Does a portable scheme pay super on my long service leave?
No. Payments from a portable scheme administrator are not ordinary time earnings or qualifying earnings. Victoria's Portable Long Service Authority and TasBuild confirm that they pay no super.
Did Payday Super change super on long service leave?
From 1 July 2026 it changed the test from ordinary time earnings to qualifying earnings. For long service leave, the result is the same as before.
Related guides
Rules last reviewed 3 November 2026. Every figure comes from the state Acts, the regulators and the ATO; see sources and method.
Calculators
Across Australia
- Pro rata leave in every state
- Is it paid out when you leave?
- How many weeks you get
- Tax on unused leave
- Casual workers
- Part-time and changed hours
- Cashing out leave
- Super on long service leave
- Portable schemes
- Commonwealth and APS staff
- NSW Health staff
- Every long service leave Act
- Fair Work and the NES
- Awards and long service leave
- Changing employers