# 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.

Long Service Leave Calculator · https://longserviceleavecalc.com/datasets/lsl-termination-tax/ · computed 2026-09-26

**Median of the published figures:** 45 % (range 5 to 47 %; 3 sources with a figure; 2 of 8 sources read publish one).

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.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [the ATO page per figure](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment) | 47 % | No tax file number provided: withhold at 47% | 2026-09-19 |
| [ATO - employment termination payments for employees](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/employment-termination-payments-for-employees) | 45 % | ETP above the cap: top marginal rate | 2026-09-12 |
| [the ATO page per figure](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment) | 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](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment), 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](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/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](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment), read 2026-09-19: "5% of total at marginal rates"

## Read in full, publishes no figure

- [ATO - unused long service leave](https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments/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)](https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/engaging-a-worker/in-detail/taxation-of-termination-payments/accrued-leave), read 2026-09-12: read in full and no accepted figure on the page
- [ATO - withholding from unused leave payments on termination of employment](https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments), read 2026-09-12: read in full and no accepted figure on the page
- [ATO - completing the payment summary for unused long service leave](https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments/unused-long-service-leave/completing-the-payment-summary), read 2026-09-12: read in full and no accepted figure on the page
- [ATO - employer lump sum payments, individual tax return instructions](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), 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.

## Sources

- [ATO - Schedule 7, tax table for unused leave payments on termination of employment](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-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](https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments/unused-long-service-leave) (the publisher's own terms; quoted for reporting and comment)
- [ATO - accrued leave (taxation of termination payments)](https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/engaging-a-worker/in-detail/taxation-of-termination-payments/accrued-leave) (the publisher's own terms; quoted for reporting and comment)
- [ATO - withholding from unused leave payments on termination of employment](https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments) (the publisher's own terms; quoted for reporting and comment)
- [ATO - employment termination payments for employees](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/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](https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments/unused-long-service-leave/completing-the-payment-summary) (the publisher's own terms; quoted for reporting and comment)
- [ATO - employer lump sum payments, individual tax return instructions](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) (the publisher's own terms; quoted for reporting and comment)
- [the ATO page per figure](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

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