Part 1
Preliminary
Part 1 Preliminary
Part 1 Preliminary
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New South Wales regulation
What this document is
Concrete facts shown on the page
What the page does not contain (and why that matters)
Who would be affected by the regulation (in general terms)
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Direct links to the current provisions in Long Service Leave Regulation 2026.
Part 1 Preliminary
1 Name of regulation
This regulation is the Long Service Leave Regulation 2026.
2 Commencement
This regulation commences on the day on which this regulation is published on the NSW legislation website.
Note—
This regulation repeals and replaces the Long Service Leave Regulation 2021, which would otherwise be repealed on 1 September 2026 by the Subordinate Legislation Act 1989, section 10(2).
3 Definition
In this regulation—
the Act means the Long Service Leave Act 1955.
Note—
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this regulation.
Part 2 Prescribed annual amount of worker’s ordinary pay
4 Calculating ordinary pay for payment of long service leave—high income threshold for bonuses
For the Act, section 3(2C), the prescribed annual amount of a worker’s ordinary pay is the greater of the following—
(a) $144,000,
(b) the amount calculated, from time to time, in accordance with the Fair Work Regulations 2009 of the Commonwealth, regulation 2.13.
Part 3 Long service leave records—the Act, s 8(2)
5 Content of records—general
(1) The long service leave record relating to a worker must include the following particulars—
(a) the employer’s name,
(b) the employer’s Australian Business Number,
(c) the worker’s name,
(d) the date the worker was first employed by the employer,
(e) whether the worker is employed on a full-time or part-time basis,
(f) whether the worker is employed on a permanent, temporary or casual basis,
(g) if conditions of the worker’s employment are set by an industrial instrument—the worker’s classification under the instrument,
(h) if the worker is an apprentice or trainee within the meaning of the Apprenticeship and Traineeship Act 2001—the date the worker became an apprentice or trainee,
(i) if the worker’s employment is terminated—the date of termination.
(2) In this section—
industrial instrument means the following—
(a) a state award,
(b) a state enterprise agreement,
(c) a public sector industrial agreement,
(d) a contract determination,
(e) a contract agreement,
(f) a modern federal award,
(g) a federal enterprise agreement.
6 Content of records—long service leave entitlements
The long service leave record relating to a worker must include the following particulars about the worker’s entitlements to long service leave—
(a) long service leave taken by the worker, including—
(i) the dates on which the long service leave is taken, and
(ii) the gross amount paid to the worker in relation to the long service leave,
(b) once the worker completes 10 years of service with the employer—the worker’s entitlement to long service leave,
(c) once the worker completes each later 5-year period of service with the employer—the worker’s entitlement to long service leave,
(d) bonuses, within the meaning of the Act, section 3(2)(c), included in the calculation of the worker’s ordinary pay,
(e) if the worker’s employment is terminated—the amount paid to the worker relating to long service leave and the date the payment is made,
(f) if the worker makes an application to take long service leave—a copy of the application,
(g) if there is an agreement between the employer and worker under the Act, section 4(3AA) or (3A)—a copy or record of the agreement.
7 Form of records
The long service leave record relating to a worker must be—
(a) readily accessible, and
(b) kept in a form that is—
(i) in the English language, or
(ii) convertible into the English language.
8 Availability of records
An employer must make the long service leave record relating to a worker available to the following—
(a) an inspector or other person authorised under the Act to inspect records,
(b) the worker.
9 Transfer of records to new employer following transfer of business
(1) This section applies to the transfer of long service leave records from a former employer to a new employer following a transfer of business.
(2) The former employer must transfer to the new employer all long service leave records relating to transferred workers kept by the former employer.
(3) The new employer must keep the transferred records as if the records had been made by the new employer when the records were made by the former employer.
(4) The former employer must keep a copy of the transferred records for a period of at least 6 years after the records are made.
(5) In this section—
transfer of business means the transfer, transmission, conveyance, assignment or succession, whether by agreement or by operation of law, of the whole or part of a business, undertaking or establishment.
transferred worker means a person who becomes a worker employed by a new employer as a result of the transfer of business from the former employer to the new employer.
Part 4 Repeal and savings
10 Repeal and savings
(1) The Long Service Leave Regulation 2021 is repealed.
(2) An act, matter or thing that, immediately before the repeal of the Long Service Leave Regulation 2021, had effect under that regulation continues to have effect under this regulation.
Sourced from legislation.nsw.gov.au, CC BY 4.0.
Part 1 Preliminary
1 Name of regulation
This regulation is the Long Service Leave Regulation 2026.
2 Commencement
This regulation commences on the day on which this regulation is published on the NSW legislation website.
Note—
This regulation repeals and replaces the Long Service Leave Regulation 2021, which would otherwise be repealed on 1 September 2026 by the Subordinate Legislation Act 1989, section 10(2).
3 Definition
In this regulation—
the Act means the Long Service Leave Act 1955.
Note—
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this regulation.
Part 2 Prescribed annual amount of worker’s ordinary pay
4 Calculating ordinary pay for payment of long service leave—high income threshold for bonuses
For the Act, section 3(2C), the prescribed annual amount of a worker’s ordinary pay is the greater of the following—
(a) $144,000,
(b) the amount calculated, from time to time, in accordance with the Fair Work Regulations 2009 of the Commonwealth, regulation 2.13.
Part 3 Long service leave records—the Act, s 8(2)
5 Content of records—general
(1) The long service leave record relating to a worker must include the following particulars—
(a) the employer’s name,
(b) the employer’s Australian Business Number,
(c) the worker’s name,
(d) the date the worker was first employed by the employer,
(e) whether the worker is employed on a full-time or part-time basis,
(f) whether the worker is employed on a permanent, temporary or casual basis,
(g) if conditions of the worker’s employment are set by an industrial instrument—the worker’s classification under the instrument,
Why the regulation matters (mechanically, not politically)
Practical next steps if you need the law’s substance
Short analytical note on risks and trade-offs to look for in the full regulation
(These are the mechanical categories of impact to inspect; they are not claims about the content of the regulation because the operative text was not provided.)
(h) if the worker is an apprentice or trainee within the meaning of the Apprenticeship and Traineeship Act 2001—the date the worker became an apprentice or trainee,
(i) if the worker’s employment is terminated—the date of termination.
(2) In this section—
industrial instrument means the following—
(a) a state award,
(b) a state enterprise agreement,
(c) a public sector industrial agreement,
(d) a contract determination,
(e) a contract agreement,
(f) a modern federal award,
(g) a federal enterprise agreement.
6 Content of records—long service leave entitlements
The long service leave record relating to a worker must include the following particulars about the worker’s entitlements to long service leave—
(a) long service leave taken by the worker, including—
(i) the dates on which the long service leave is taken, and
(ii) the gross amount paid to the worker in relation to the long service leave,
(b) once the worker completes 10 years of service with the employer—the worker’s entitlement to long service leave,
(c) once the worker completes each later 5-year period of service with the employer—the worker’s entitlement to long service leave,
(d) bonuses, within the meaning of the Act, section 3(2)(c), included in the calculation of the worker’s ordinary pay,
(e) if the worker’s employment is terminated—the amount paid to the worker relating to long service leave and the date the payment is made,
(f) if the worker makes an application to take long service leave—a copy of the application,
(g) if there is an agreement between the employer and worker under the Act, section 4(3AA) or (3A)—a copy or record of the agreement.
7 Form of records
The long service leave record relating to a worker must be—
(a) readily accessible, and
(b) kept in a form that is—
(i) in the English language, or
(ii) convertible into the English language.
8 Availability of records
An employer must make the long service leave record relating to a worker available to the following—
(a) an inspector or other person authorised under the Act to inspect records,
(b) the worker.
9 Transfer of records to new employer following transfer of business
(1) This section applies to the transfer of long service leave records from a former employer to a new employer following a transfer of business.
(2) The former employer must transfer to the new employer all long service leave records relating to transferred workers kept by the former employer.
(3) The new employer must keep the transferred records as if the records had been made by the new employer when the records were made by the former employer.
(4) The former employer must keep a copy of the transferred records for a period of at least 6 years after the records are made.
(5) In this section—
transfer of business means the transfer, transmission, conveyance, assignment or succession, whether by agreement or by operation of law, of the whole or part of a business, undertaking or establishment.
transferred worker means a person who becomes a worker employed by a new employer as a result of the transfer of business from the former employer to the new employer.
Part 4 Repeal and savings
10 Repeal and savings
(1) The Long Service Leave Regulation 2021 is repealed.
(2) An act, matter or thing that, immediately before the repeal of the Long Service Leave Regulation 2021, had effect under that regulation continues to have effect under this regulation.