Portable long service leave: LSL Termination Tax
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.
The median is unchanged since 25 September 2026 (was 45 percent across 3).
By treatment
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| treatment Pre-16 August 1978 component: 5% of the total at marginal rates | 5 % | 5 to 5 % | 1 |
| treatment No tax file number provided: withhold at 47% | 47 % | 47 to 47 % | 1 |
| treatment ETP above the cap: top marginal rate | 45 % | 45 to 45 % | 1 |
Every figure, with its source
One row per source: the figure the source's own page publishes, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| the ATO page per figure | 47 % | No tax file number provided: withhold at 47% | 2026-09-19 |
| ATO - employment termination payments for employees | 45 % | ETP above the cap: top marginal rate | 2026-09-12 |
| the ATO page per figure | 5 % | Pre-16 August 1978 component: 5% of the total at marginal rates | 2026-09-19 |
The sentence each figure was read from (3)
- the ATO page per figure, read 2026-09-19:
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.
- ATO - employment termination payments for employees, read 2026-09-12:
Taxed at the top marginal rate of 45% plus Medicare levy (2%) on the amount over the relevant cap.
- the ATO page per figure, read 2026-09-19:
5% of total at marginal rates
Read in full, publishes no figure
5 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- ATO - unused long service leave, read 2026-09-12: read in full and no accepted figure on the page
- ATO - accrued leave (taxation of termination payments), read 2026-09-12: read in full and no accepted figure on the page
- ATO - withholding from unused leave payments on termination of employment, read 2026-09-12: read in full and no accepted figure on the page
- ATO - completing the payment summary for unused long service leave, read 2026-09-12: read in full and no accepted figure on the page
- ATO - employer lump sum payments, individual tax return instructions, read 2026-09-12: read in full and no accepted figure on the page
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.
18 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (8)
- ATO - Schedule 7, tax table for unused leave payments on termination of employment (the publisher's own terms; quoted for reporting and comment)
- ATO - unused long service leave (the publisher's own terms; quoted for reporting and comment)
- ATO - accrued leave (taxation of termination payments) (the publisher's own terms; quoted for reporting and comment)
- ATO - withholding from unused leave payments on termination of employment (the publisher's own terms; quoted for reporting and comment)
- ATO - employment termination payments for employees (the publisher's own terms; quoted for reporting and comment)
- ATO - completing the payment summary for unused long service leave (the publisher's own terms; quoted for reporting and comment)
- ATO - employer lump sum payments, individual tax return instructions (the publisher's own terms; quoted for reporting and comment)
- the ATO page per figure (the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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).
Cite as: "longserviceleavecalc.com LSL Termination Tax", updated 2026-09-26, https://longserviceleavecalc.com/datasets/lsl-termination-tax/.
Download the CSV (3 rows, computed 2026-09-26)