Australian Employment law guides by state 2026
Simple, practical guides to workers' compensation, long service leave, entitlements, and workplace compliance across Australia
Employment law in Australia varies by state and territory. These plain-English guides help employers understand workers' compensation, long service leave entitlements, portable schemes, and compliance obligations in each jurisdiction.
State-based legislation: Employment law in Australia is governed by a combination of federal and state/territory legislation. Long service leave, workers' compensation, and payroll tax are primarily state-based, with rules that can vary significantly depending on where your employees work or your business operates. Always confirm the applicable legislation for your specific circumstances.
Workers' compensation by state
Workers' Compensation Victoria
WIRC Act 2013
How WorkCover works, making claims, weekly payments (PIAWE), treatment expenses, mental injury claims, and employer obligations
Workers' Compensation SA
Return to Work Act 2014 (SA)
Complete SA workers' compensation guide: ReturnToWorkSA system, claim process, weekly payments (100% then 80%), medical expenses, return to work obligations, and employer compliance checklist
Workers' Compensation QLD
Workers' Compensation and Rehabilitation Act 2003 (Qld)
Complete QLD workers' compensation guide: WorkCover Queensland system, claim process, weekly payments, medical expenses, and employer obligations
More state guides coming soon: NSW, QLD, SA, TAS, ACT, NT
Payroll tax by state
NSW Payroll Tax Thresholds
Payroll Tax Act 2007 (NSW)
NSW payroll tax threshold $1.2M for 2025–26, rate 5.45%. Monthly thresholds, registration rules, grouping/interstate examples, and compliance checklist
ABN or Employee? Contractor Guide
Fair Work Act 2009 s 15AA, s 357
Why an ABN does not make someone a contractor: the whole-of-relationship test, the indicators that matter, sham contracting and penalties up to $495,000 per contravention
Enterprise Agreements (EBA) Guide
Fair Work Act 2009 (Cth)
How to make an enterprise agreement: the three types, the better off overall test, the 14/21/7-day statutory timeframes, good faith bargaining and FWC approval
Employment Types & Hours Guide
National Employment Standards
Full-time, part-time and casual compared — how many hours each means, what they accrue, minimum engagement periods and where the cost comparison really lands
Single Touch Payroll Guide
Taxation Administration Act 1953 (Cth)
STP is mandatory for every employer. What to report, the on-or-before-payday rule, what Phase 2 changed, and the 14 July and 30 September finalisation deadlines
Casual Employment Information Statement
Fair Work Act 2009 ss 125A-125B
Every casual gets it, and it has to be re-issued — at 12 months for a small business employer, at 6 and 12 months then annually for everyone else
WGEA Reporting Guide
Workplace Gender Equality Act 2012 (Cth)
The 100-employee threshold and the 80-employee exit rule, who counts, the 1 April to 31 May window, and the notification obligations that run after you lodge
SA Payroll Tax Guide
Payroll Tax Act 2009 (SA)
$1.5 million threshold with a variable rate that phases in between $1.5m and $1.7m
TAS Payroll Tax Guide
Payroll Tax Act 2008 (Tas)
Two bands — 4% from $1.25 million, 6.1% above $2 million — and a monthly threshold pro-rated by days
NT Payroll Tax Guide
Payroll Tax Act 2009 (NT)
The highest threshold in Australia at $2.5 million, withdrawn at $1 for every $4 above it
ACT Payroll Tax Guide
Payroll Tax Act 2011 (ACT)
6.85% but no taper at all — the full $1.75 million deduction survives at any payroll size
QLD Payroll Tax Guide
Payroll Tax Act 1971 (Qld)
Queensland payroll tax threshold $1.3M for 2026–27, rates 4.75% and 4.95%. Covers the deduction taper, the mental health levy, grouping and lodgement dates
Victoria Payroll Tax Guide
Payroll Tax Act 2007 (Vic)
Complete Victoria payroll tax guide: $3M threshold, 4.85% rate, regional rate (1.2125%), surcharges, grouping rules, and employer compliance checklist
WA Payroll Tax Thresholds
Pay-roll Tax Assessment Act 2002 (WA)
WA payroll tax threshold $1M for 2025–26, rate 5.5%, diminishing threshold to $7.5M. Registration rules, grouping examples, and employer compliance checklist
More state guides coming soon: QLD, SA, WA, TAS, ACT, NT
Long service leave by state
NSW Long Service Leave Guide
Long Service Leave Act 1955 (NSW)
Complete guide to NSW long service leave entitlements, 2 months after 10 years, pro-rata rules after 5 years, portable schemes for building and community services, and compliance obligations.
Victoria Long Service Leave Guide
Long Service Leave Act 2018 (Vic)
Complete guide to Victoria long service leave eligibility, entitlements, calculations, portable schemes for construction, cleaning and community services, and compliance obligations.
QLD Long Service Leave Guide
Industrial Relations Act 2016 (Queensland)
Complete guide to Queensland long service leave entitlements, 7-year pro-rata rules, portable schemes (QLeave) for building, cleaning and community services, and compliance obligations.
SA Long Service Leave Guide
Long Service Leave Act 1987 (SA)
Complete guide to South Australia long service leave entitlements, 13 weeks after 10 years, pro-rata rules, payment calculations for casual and part-time workers, and record keeping requirements.
WA Long Service Leave Guide
Long Service Leave Act 1958 (WA)
Complete guide to WA long service leave entitlements, 8.6667 weeks after 10 years, pro-rata rules after 7 years, payment calculations, and employer compliance obligations.
More state guides coming soon: Tasmania, ACT, Northern Territory
What's included in each guide
Entitlement thresholds
Clear breakdown of when employees become entitled to long service leave in each state.
Pro-rata rules
Understand when pro-rata entitlements apply on termination and resignation.
Casual employees
Guidance on long service leave for casuals including hours calculations.
Record keeping
What records you must keep and for how long to stay compliant.
Payment calculations
How to calculate long service leave pay including ordinary remuneration.
Compliance checklists
Step-by-step checklists to help you manage LSL obligations.
Disclaimer: These guides provide general information only and do not constitute legal advice. Employment law entitlements and obligations can vary based on individual circumstances, applicable legislation, enterprise agreements, industry-specific schemes, and pre-modern awards. Always confirm your specific obligations using official government resources or seek professional advice before making employment decisions.
Need help managing compliance?
RosterElf automates award compliance, leave tracking, and payroll integration—so you can focus on running your business instead of calculating entitlements.
Free Tools
Perfect for quick calculations and one-off tasks
- 14 free tools
- No signup required
- Instant browser access
- Basic calculators & estimators
- Save & sync rosters
- Award interpretation
- Payroll integration
- Team management
Full Suite
Rostering, payroll & HR in one
per employee per month
+ GST, billed annually
Payroll & HR tools in one system
- Smart rostering & availability
- Time & attendance (GPS & photo)
- Award interpretation & penalties
- Payroll export (Xero & MYOB)
- HR Hub with employee profiles
- Digital onboarding & contracts
- Policies, certificates & compliance tracking
- Payroll sync with employee records
- Workwise AI compliance assistant
- Central document storage & management
- Leave management with approvals
No credit card required · 15-day free trial
Frequently asked questions
- Long service leave (LSL) is a period of paid leave granted to employees who have worked for the same employer (or in the same industry under portable schemes) for an extended period, typically 10 years in most states. It's a uniquely Australian entitlement designed to reward long-term service and allow employees to take an extended break.
- Long service leave is primarily governed by state and territory legislation, not federal law. This means the rules can vary significantly depending on which state or territory your business operates in. Some employees may also have LSL entitlements under pre-modern federal awards or enterprise agreements.
- Entitlements vary by state. In NSW, employees generally receive 2 months (8.6667 weeks) after 10 years of continuous service. Other states have different thresholds and amounts. Some portable schemes (like construction or community services) allow earlier access after 7 years of industry service.
- Yes, casual employees can be entitled to long service leave in most states, provided they meet the service requirements. The calculation of their entitlement typically considers their average hours worked over the employment period, and their ordinary pay rate includes the casual loading.
- In most states, employees who resign before completing the full entitlement period (usually 10 years) may be entitled to pro-rata LSL payment if they've completed a minimum period (often 5 years) and the reason for leaving meets certain criteria, such as illness, domestic necessity, or circumstances other than serious misconduct.
Free compliance tools
Calculators and checkers to help with employment law compliance
Break compliance calculator
Check whether employee breaks are compliant based on shift length.
Underpayment risk calculator
Assess your underpayment risk based on time tracking and pay practices.
Backpay exposure estimator
Estimate potential backpay liability if employees have been underpaid.
More resources
Templates, tools, and guides to help you run your business.
Free tools
Online calculators and generators for rosters, contracts, and pay rates.
Free HR templates
Employment contracts, policies, and HR document templates.
Roster templates
Excel roster templates for weekly, fortnightly, and monthly scheduling.
Time & attendance templates
Timesheet and attendance tracking templates in Excel format.
Award rates hub
Pay rates, penalties, and classifications for Modern Awards.
How-to guides
Step-by-step guides for rostering and workforce management.