{ "name": "longserviceleavecalc.com LSL Termination Tax", "title": "LSL Termination Tax", "url": "https://longserviceleavecalc.com/datasets/lsl-termination-tax/", "csv": "https://longserviceleavecalc.com/datasets/lsl-termination-tax.csv", "markdown": "https://longserviceleavecalc.com/datasets/lsl-termination-tax/index.md", "computed_at": "2026-09-26", "license": "https://longserviceleavecalc.com/terms", "headline": "The LSL Termination Tax carries 3 published figures read from 2 sources' own pages, from 5 to 47 percent, read 26 September 2026.", "quotes": [ "The LSL Termination Tax carries 3 published figures read from 2 sources' own pages, from 5 to 47 percent, read 26 September 2026.", "2 of the 8 named sources read in full publish a figure; 5 publish none, read 26 September 2026.", "LSL Termination Tax, treatment Pre-16 August 1978 component: 5% of the total at marginal rates: median 5 percent across 1 source, read 26 September 2026.", "LSL Termination Tax, treatment No tax file number provided: withhold at 47%: median 47 percent across 1 source, read 26 September 2026.", "LSL Termination Tax, treatment ETP above the cap: top marginal rate: median 45 percent across 1 source, read 26 September 2026.", "The median is unchanged since 25 September 2026 (was 45 percent across 3)." ], "citation": "\"longserviceleavecalc.com LSL Termination Tax\", updated 2026-09-26, https://longserviceleavecalc.com/datasets/lsl-termination-tax/.", "changed_since": { "since": "2026-09-25", "previous_median": 45, "delta": 0, "direction": "unchanged", "sentence": "The median is unchanged since 25 September 2026 (was 45 percent across 3)." }, "national": { "unit": "%", "n": 3, "median": 45, "min": 5, "max": 47, "p25": 5, "p75": 47, "mean": 32.3333, "units": { "%": 3 }, "published_sources": 2, "named_sources": 8, "read_sources": 8, "not_published": 5, "published_share": 0.25 }, "by_axis": { "treatment": { "Pre-16 August 1978 component: 5% of the total at marginal rates": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "No tax file number provided: withhold at 47%": { "%": { "n": 1, "median": 47, "min": 47, "max": 47, "p25": 47, "p75": 47, "mean": 47 } }, "ETP above the cap: top marginal rate": { "%": { "n": 1, "median": 45, "min": 45, "max": 45, "p25": 45, "p75": 45, "mean": 45 } } } }, "rows": [ { "source": "the ATO page per figure", "url": "https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "treatment": "Pre-16 August 1978 component: 5% of the total at marginal rates" }, "retrieved_at": "2026-09-19", "quote": "5% of total at marginal rates", "source_class": "primary-government", "text_sha256": "ef5826b3b5e7df9dfd745b14de9594da9065948c8be50bc093420d304f6fb43b" }, { "source": "the ATO page per figure", "url": "https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment", "figure": "47%", "value": 47, "unit": "%", "vat": null, "axis": { "treatment": "No tax file number provided: withhold at 47%" }, "retrieved_at": "2026-09-19", "quote": "If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment.", "source_class": "primary-government", "text_sha256": "ef5826b3b5e7df9dfd745b14de9594da9065948c8be50bc093420d304f6fb43b" }, { "source": "ATO - employment termination payments for employees", "url": "https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/employment-termination-payments-for-employees", "figure": "45%", "value": 45, "unit": "%", "vat": null, "axis": { "treatment": "ETP above the cap: top marginal rate" }, "retrieved_at": "2026-09-12", "quote": "Taxed at the top marginal rate of 45% plus Medicare levy (2%) on the amount over the relevant cap.", "source_class": "primary-government", "text_sha256": "2e209f29868ef36aee3a24435416fb85533e6c126dae8e1b25b110a0a4605c49" } ], "not_published": [ { "source": "ATO - unused long service leave", "url": "https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments/unused-long-service-leave", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "ATO - accrued leave (taxation of termination payments)", "url": "https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/engaging-a-worker/in-detail/taxation-of-termination-payments/accrued-leave", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "ATO - withholding from unused leave payments on termination of employment", "url": "https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "ATO - completing the payment summary for unused long service leave", "url": "https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments/unused-long-service-leave/completing-the-payment-summary", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "ATO - employer lump sum payments, individual tax return instructions", "url": "https://www.ato.gov.au/forms-and-instructions/individual-tax-return-2026-instructions/income-questions-1-12-individual-tax-return-2026/3-employer-lump-sum-payments-2026", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment", "label": "ATO - Schedule 7, tax table for unused leave payments on termination of employment", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments/unused-long-service-leave", "label": "ATO - unused long service leave", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/engaging-a-worker/in-detail/taxation-of-termination-payments/accrued-leave", "label": "ATO - accrued leave (taxation of termination payments)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments", "label": "ATO - withholding from unused leave payments on termination of employment", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/employment-termination-payments-for-employees", "label": "ATO - employment termination payments for employees", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments/unused-long-service-leave/completing-the-payment-summary", "label": "ATO - completing the payment summary for unused long service leave", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/forms-and-instructions/individual-tax-return-2026-instructions/income-questions-1-12-individual-tax-return-2026/3-employer-lump-sum-payments-2026", "label": "ATO - employer lump sum payments, individual tax return instructions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment", "label": "the ATO page per figure", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through the estate's fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 2 of the 8 named sources that could be read published a usable figure; 5 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 18 candidate sentence(s) were refused by a reviewer with the reason recorded. Derivation as chartered: one row per accrual period (pre-16 August 1978, 16 August 1978 to 17 August 1993, on or after 18 August 1993) x reason for leaving (genuine redundancy, invalidity, early retirement scheme, any other reason), each carrying the withholding treatment and the payment-summary label the ATO states. The derived figure the calculator publishes: the net payout on a stated gross, which the ATO does not compute for a reader, and the changed-since when Schedule 7 is reissued each 1 July.", "embed": "

5 to 47 percent

3 published figures, LSL Termination Tax, across 2 sources, read 26 September 2026

Source: longserviceleavecalc.com LSL Termination Tax
" }