Long service leave for part-time employees in Queensland
Regular part-time employees can be entitled to long service leave in Queensland, and the Act defines them as working under full-time hours, with reasonably predictable hours and pro rata wages and conditions. If an employee was part-time at any time during their service, leave pay is worked out from the hours they actually worked, and that formula sets the least amount payable for the leave.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Queensland
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Regular part-time employees can be entitled to long service leave | Yes | As published on 3 December 2024 | Long service leave in Queensland: who is covered |
| Who counts as a regular part-time employee | Works under full-time hours, with reasonably predictable hours and pro rata wages and conditions | As published on 1 January 2026 | Sch 5: definition of regular part-time employee |
| The employer and employee can agree to take the leave as its full-time equivalent | Yes | As published on 1 January 2026 | s 104(2): leave taken as its full-time equivalent |
| Leave pay is worked out from hours actually worked if the employee was ever part-time | Yes | As published on 1 January 2026 | s 105(1): part-time at any time during the service |
| The formula based on hours actually worked sets the least amount payable for the leave | Yes | As published on 1 January 2026 | s 105(2): minimum payment formula |
| Rate used to pay the leave | The ordinary time hourly rate on the day the leave starts or the employment ends | As published on 1 January 2026 | s 105(3): definition of hourly rate |
Each rule is read from the source and provision shown; the sources are listed below. Checked 15 Oct 2026.
What it means for your books
- The hours-worked formula turns on whether the employee was part-time at any time during their service, so a dated record of each move between full-time and part-time work shows when it comes into play.
- The formula draws on hours actually worked across the employee's service, so the books need those hours as worked, not just the hours set in the part-time agreement. Rosters kept with those hours also show how predictable the hours were, which the regular part-time definition refers to.
- Queensland pays the leave at the ordinary time hourly rate on the day the leave starts or the employment ends, so the rate history needs to show which rate applied on that day.
- Queensland lets the employer and employee agree to take the leave as its full-time equivalent, and for a part-time employee that choice is worth recording when it is made, so the leave entered in the books matches what was agreed. Whether someone meets the regular part-time definition, or what their leave comes to, is for your accountant or the Office of Industrial Relations.
General information
Sources
- Long service leave in Queensland
Business Queensland (Queensland Government). Page last updated 3 December 2024, released 3 December 2024. Checked 15 October 2026.
© The State of Queensland, Business Queensland, licensed under CC BY 4.0 Licence: CC BY 4.0.
- Industrial Relations Act 2016 (Qld), reprint current as at 1 January 2026
Office of the Queensland Parliamentary Counsel. Reprint current as at 1 January 2026, released 22 December 2025. Checked 15 October 2026.
Sourced from the Queensland Legislation website (www.legislation.qld.gov.au), licensed under CC BY 4.0 Licence: CC BY 4.0.
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