Teachers who are permanent, temporary and permanent
part time accrue LSL. From 1985 all casual service accrues LSL.
L4.2 Accessing your entitlement
All permanent and temporary teachers are entitled to one
month and 12 days LSL after seven years service. For each
completed year of service after seven years and up to the 10th
year LSL accrues at six calendar days for each completed
year of service. After 10 years of service LSL accrues at 15
calendar days for each completed year of service.
All teachers have access to their individual entitlements
via the Department’s website. Alternatively, School Education Area offices can supply this information.
L4.3 How is LSL calculated?
LSL taken is calculated in calendar (not school) days,
commencing on the first day of leave applied for and
ending on the day immediately before resumption of
duty. This may be on a Sunday or a public holiday. Where
LSL is granted for a short period, not immediately before
a weekend or public holiday then a penalty is incurred
according to the following scale:
one day = one day LSL
two days = three days LSL
three days = four days LSL
four days = six days LSL
That is, if a teacher takes Monday–Thursday on LSL, six
days LSL will be debited against her/his entitlement.
Leave may be taken on double pay, full pay or half
pay. For example, a teacher with a credit of six months
may take 12 months on half pay. The Department does
not normally grant LSL more than once in a calendar
year. Periods of LSL and public holidays on each side of
a vacation are counted as one period of leave. School
vacations and public holidays are not included in LSL.
Also see L4.8 Double pay LSL.
L4.4 Right of return
Teachers who take LSL have right of return to their school
and substantive position.
L4.5 How much notice is needed?
Three months notice must be given of the teacher’s intention
to take LSL. However, less than three months notice may
be given for a compassionate or other good reason.
L4.6 How to apply for LSL
Application for LSL is made on the normal departmental
“Teachers Application for Leave” form and submitted to
the principal or via e-LAPS.
For online leave applications, the teacher needs to
go to the DET website https://www.det.nsw.edu.au and
follow the links to the online leave application.
It is important to inform the principal that an online
application for leave has been made. The Department
has put in place a process whereby a principal will be
notified that a teacher has submitted an application for
LSL but it is best to personally notify the principal to be
sure that she/he is aware of the application.
L4.7 What if the leave is not approved?
In general terms, the school principal may need to consider the
number of teachers applying for LSL at any particular time and
the school’s ability to meet the needs of the curriculum.
Teachers may discuss with their principal a mutually
convenient time for their leave, but their right to take LSL
shall be recognised. The judgment of Mr Justice Macken in
1988 was: “I consider that the absolute right of a teacher
to take LSL is necessarily qualified by implying that the
leave should be allowed within a reasonable time.”
A teacher’s right may be qualified by having a year
12 class or by not providing the sufficient notice of
three months. Their absolute right is not qualified by the
employer’s method of budgeting. Teachers should not be
pressured because of budgeting into applying for more
than 10 working days of LSL.
If a teacher believes that her/his application for LSL
is being obstructed unnecessarily she/he should seek
further assistance from the Federation.
L4.8 Double pay LSL
A permanent or temporary teacher who has an entitlement to LSL may choose to take leave at double pay. The
additional payment will be made as a taxable allowance
for the period of the absence from work. The teacher’s
leave balance will be debited for the actual period of the
absence from work. An equivalent number of days as
necessary to pay the double pay will be deducted from
the teacher’s LSL entitlement.
The double pay is superable for First State Superannuation fund members only.
Other leave entitlements where applicable, such as
annual holiday leave (for TAFE teachers), sick leave and
extended leave will accrue at the single time rate when
a teacher takes LSL at double pay.
A minimum period of one week must be taken when
a teacher elects to take LSL at double pay.
NSW Teachers Federation January 2012
Leave L4.1 Who is entitled to long service
leave (LSL)?
L4 Long service leave
L4 Long service leave
1
L4.10 Illness while on LSL
The Teachers Handbook states at 4.9.7a that a teacher who
becomes ill while on LSL and who has sick leave to credit
may apply to have the LSL re-credited provided that:
a) the teacher is ill for at least a period of five continuous working
days. The five day period must occur during the LSL.
b) the application is accompanied by a medical certificate
stating the nature and duration of the illness.
This provision applies to teachers on LSL prior to retirement. It does not apply to teachers on LSL prior to
resignation or termination of services.
A teacher’s vacation entitlement will not be reduced in
situations where the whole or part of a period of LSL is
re-credited to sick leave and the leave would not otherwise
have incurred a reduction in vacation entitlement.
The change from LSL to sick leave can be done by
submitting an amended leave form, or by cancelling
leave through the DET Portal e-LAPS leave application
process. If using the e-LAPS process, if the leave is in
the past you will be asked if you will be replacing your
application; if the leave was not taken you should indicate
that the leave application will be replaced and submit a
new application for leave.
Note: a cancellation will not take effect until approved
by your principal/manager.
L4.11 Working while on LSL?
The Teachers Handbook states at 4.9.l(j) that “teachers
are not permitted to undertake paid employment (including
temporary or casual employment) whilst on long service
leave with the exception of educational employment while
interstate or overseas”.
L4.12 How does LSL affect vacation pay?
Full pay
LSL on full pay does not affect vacation pay. No matter
when a teacher takes LSL during the year, they still get
full pay for all the holidays.
Half pay
a) If a teacher takes up to 20 teaching days in any school
year on half-pay or a combination of full pay and half pay
they will not lose vacation pay.
b) If a teacher takes more than 20 days and less than one term’s
LSL on a combination of full pay and half pay, the half pay days
will, on a pro-rata basis, affect vacation pay even though the total
number of half pay days in this period may not exceed 20.
c) A teacher may take a complete school term in any
school year on half pay or a combination of full pay and
half pay and will not lose any vacation pay, provided they
do not take any other LSL in that period.
d) A teacher may take two consecutive school terms in
any period of two consecutive school years on half pay
or a combination of full pay and half pay and a teacher
will not lose any vacation pay, provided they do not take
any other LSL in that period.
A teacher may take other periods of LSL on half pay during
the school year, but her/his vacation pay will be calculated
on a pro-rata basis. This is done by aggregating the half pay
teaching days into so many days on full pay and so many
days on no pay. The no pay days then affect the amount of
paid holidays received according to a formula.
For example, eight weeks LSL on half pay is aggregated to become: four weeks full pay for full vacation
entitlement and four weeks leave without pay meaning
20 teaching days missed giving a loss of approximately
8.5 vacation days pay.
L4 Long service leave
Payment of salary can be made in two ways:
1. Teachers can elect to have their salary paid in the
regular fortnightly instalments, or
2. Teachers may apply for a lump sum payment of salary
at the commencement of their leave.
Teachers are advised to seek financial advice if electing a
lump sum payment, as this option may affect their taxation.
L4.13 How does service count for LSL?
Generally, all time on duty or on paid leave counts towards LSL.
Leave without pay does not count unless that teacher
has had 10 years service and then a period of up to six
months leave without pay counts towards LSL.
Maternity leave: The 14 weeks on paid maternity leave
accrues LSL. Unpaid maternity leave does not accrue
LSL unless the teacher has had 10 years of service and
takes no more than six months maternity leave.
Sick leave: All sick leave on full pay and half pay counts
towards LSL. Up to six months of sick leave on no pay
counts towards LSL.
Long service leave: LSL accrues at the normal rate
while on LSL. However a teacher cannot take this accrued
amount unless they return to work first.
L4.14 Combination of LSL and LWOP
In this case the LSL has to be taken first and the leave
without pay can commence midterm. There is no necessity
to exhaust all LSL before going on to leave without pay.
The only exception to this rule is immediately prior
to retirement a member can take leave without pay followed by LSL.
Note: Teachers who take a combination of leave,
such as LSL and leave without pay, exceeding in total
12 months may lose right to return. A teacher should
contact Federation to discuss the situation before applying for leave.
L4.15 LSL concurrent with other leave
(sick leave, maternity leave)
LSL may be taken to supplement a period of half or no
pay leave, that is, half pay sick leave or half pay maternity
leave may be taken concurrently with half pay LSL, thus
enabling the teacher to be paid full salary.
NSW Teachers Federation January 2012
Leave L4.9 Payment of salary while on LSL
2
L4.16 Entitlements on resignation or
retirement
L4.17 Taxation of LSL on resignation or
retirement
On resignation or retirement the money value of LSL is paid
in a lump sum, leave being paid for at the rate of a teacher’s
Teachers with up to five years service
The Department will not pay a teacher LSL for teachers substantive salary on the last day of service. Allowances rein this category. However, should the teacher return to garded by the Department as payments in the nature of salary
teaching, past service counts towards long service leave. are included. However, the Department excludes living, disability
For example, a teacher with four years service who returns and travelling allowances and is treating locality allowances in
later would only have to teach for another three years to the same way. Expense allowances are included in lump sum
payments on retirement but not on resignation or dismissal
accumulate seven years service.
Teachers with more than five and less than seven and relieving allowances will be “determined according to the
merits of each case”. If in doubt, retiring/resigning teachers
years service
Payment to teachers in this group is entirely dependent on should check with the Department in the first instance and, if
the reason for resignation. If it is stated on the resignation problems are encountered, with the Federation.
Teachers who are medically retired receive the monform that the teacher is resigning because of illness, incapacity, domestic or other pressing necessity, such as marriage, etary value of LSL on the same basis as do teachers who
pregnancy, family responsibilities, full time child care or even voluntarily retire. The payment for the balance of LSL is
to accompany one’s spouse overseas on a business trip the regarded as a gratuity and is subject to tax as follows:
teacher should be paid any long service leave due on a pro- qTaxation instalments at marginal tax rates of total
rata basis, that is one month’s pay for five years service. In
monetary value of any unused LSL accrued from
these circumstances a teacher should not therefore simply
August 18, 1993.
state that the resignation is for personal reasons.
qTaxation instalments at the rate of 30 per cent (plus Medicare
In the experience of the Federation, it is more difficult
levy) are deducted from the total monetary value of any
for male teachers in this category to get the LSL paid by
unused LSL accrued after August 15, 1978.
the Department. Any members experiencing difficulties qOnly five per cent of the monetary value of any LSL accrued
should contact the Federation.
before August 16, 1978 is taxable at the normal rate.
If a teacher is not resigning for the reasons given above, If LSL is taken as a lump sum prior to retirement, medical
or for study leave (see below), the teacher will not be paid retirement or resignation, the monetary value of the LSL acany LSL, although the years of service will count towards crued after August 15, 1978 is taxed at 30 per cent (plus the
future LSL if the teacher returns to teaching.
Medicare levy). Only five per cent of any unused LSL accrued
The Department has been prepared to pay LSL to teach- before August 16, 1978 is taxed at the normal rate.
ers with between five and seven years service who propose
LSL is taxed at the rates described above before payundertaking a course of study which will increase qualifications ment to the teacher. At the end of the financial year the
and if the teacher indicates that he or she proposes returning teacher receives her/his group certificate with a statement
to the Department when these qualifications are obtained. of annual salary. A separate slip sets out the LSL lump
Thus, if anything of an educational nature is involved in the sum and that tax has been paid on it. This slip should
resignation, teachers are advised to apply through the usual be attached to the tax return together with the group
channels, and if there is a possibility that the Department certificate. The teacher is taxed on annual income (but
may grant the leave the matter will be referred to the relevant not including the lump sum LSL) at the normal rate.
Employee Service centre of the Department for a decision.
L4.18 Payment in the event of death
Teachers with more than seven years service
If a teacher has more than seven years service, the Depart- In the event of death of a teacher with LSL to his/her
ment will pay any LSL owing as a lump sum. Alternatively, a credit, the monetary value is paid to:
teacher may take any LSL as leave prior to resignation. a) widow or widower or, children or,
The Department calculates the amount of LSL owing to b) dependent relatives if any or,
the teacher according to the amount of time the teacher c) the teacher’s estate.
has been teaching or on paid leave. Leave without pay The Department will require a copy of the death certificate
periods are deducted from total service, although if the before releasing the funds.
NSW Teachers Federation January 2012
L4 Long service leave
Teachers should note that the LSL is deducted on a
seven day per week basis.
teacher had 10 years service or more some leave without
pay periods can count as service.
The employer is acting contrary to law if it withholds
on resignation any payments for LSL entitlements against
money owed by a teacher, such as alleged over payment
of salary or allowances.
Leave Similarly, unpaid sick leave or unpaid maternity leave
may be taken concurrently with full or half pay LSL.
LSL may not be taken concurrently to make up salary
for the days of part time leave without pay or part time
maternity leave without pay.
3
Calendar days
7 years
1 month 12 days
8 years
1 month 18 days
9 years
1 month 24 days
10 years
2 months
11 years
2 months 15 days
12 years
3 months
13 years
3 months 15 days
14 years
4 months
15 years
4 months 15 days
16 years
5 months
17 years
5 months 15 days
18 years
6 months
19 years
6 months 15 days
20 years
7 months
21 years
7 months 15 days
22 years
8 months
23 years
8 months 15 days
24 years
9 months
25 years
9 months 15 days
26 years
10 months
27 years
10 months 15 days
28 years
11 months
29 years
11 months 15 days
30 years
12 months
31 years
12 months 15 days
32 years
Accrual for periods of less than a year after 10
years of service
Period of service
Calendar
days
12 days to 23 days
½
24 days to 1 month 5 days
1
1 month 6 days to 1 month 17 days
1½
1 month 18 days and less than 2 months
2
2 months to 2 months 11 days
2½
2 months 12 days to 2 months 23 days
3
2 months 24 days to 3 months 5 days
3½
3 months 6 days to 3 months 17 days
4
3 months 18 days and less than 4 months
4½
4 months to 4 months 11 days
5
4 months 12 days to 4 months 23 days
5½
4 months 24 days to 5 months 5 days
6
5 months 6 days to 5 months 17 days
6½
5 months 18 days and less than 6 months
7
6 months 12 days to 6 months 23 days
8
6 months 24 days to 7 months 5 days
8½
7 months 6 days to 7 months 17 days
9
7 months 18 days and less than 8 months
9½
8 months to 8 months 11 days
10
8 months 12 days to 8 months 23 days
10½
8 months 24 days to 9 months 5 days
11
9 months 6 days to 9 months 17 days
11½
13 months
9 months 18 days and less than 10
months
12
33 years
13 months 15 days
10 months to 10 months 11 days
12½
34 years
14 months
10 months 12 days to 10 months 23 days
13
35 years
14 months 15 days
10 months 24 days to 11 months 5 days
13½
36 years
15 months
11 months 6 days to 11 months 17 days
14
37 years
15 months 15 days
38 years
16 months
11 months 18 days and less than 12
months
14½
39 years
16 months 15 days
12 months
15
40 years
17 months
This leaflet sets out in summary, current service conditions, information and advice regarding relevant Department of Education and Communities (DEC) policy documents and other legislative requirements. It is not intended to be exhaustive as changes occur from time to time.
Members should also refer to the relevant DEC documents.
Members who are given conflicting advice or who are uncertain about their entitlements can contact Federation on
(02) 9217 2100 or 1300 654 369 or the Federation website (www.nswtf.org.au).
Authorised by Jenny Diamond, General Secretary, NSW Teachers Federation, 23-33 Mary Street,Surry Hills NSW 2010. 12001l4
January 2012
TR 1 Child Protection - L4
Advice
may leave
need
Long you
service
Period of service
Teacher
Leave
Rights L4.19 Calculation of entitlements
4