Document ID: chunk:federal_register_of_legislation:C2024C00635:section:39ac
Version: federal_register_of_legislation:C2024C00635
Segment Type: section
Provision Reference: s 39AC
Character Range: 42162–44159

39AC  Payment for long service leave
 (1) If an eligible employee (other than a casual employee) takes a period of long service leave, the employer must pay the employee for the long service leave no less than an amount that is equal to the base rate of pay (including incentive‑based payments and bonuses) that would have been payable to the employee during the period had the employee not taken the leave.
Civil penalty: 60 penalty units.
 (2) If a casual employee takes a period of long service leave, the employer must pay the employee for the long service leave no less than an amount that is equal to:
 (a) if an industrial instrument that covers the employee specifies that the employee is to be paid a casual loading and the casual loading can be quantified—the base rate of pay (including incentive‑based payments, bonuses and the casual loading) that would have been payable to the employee during the period had the employee not taken the leave; or
 (b) otherwise—the ordinary rate of pay (including incentive‑based payments and bonuses) that would have been payable to the employee during the period had the employee not taken the leave.
Civil penalty: 60 penalty units.
 (3) In this section:
 (a) a reference to the base rate of pay payable to an employee is a reference to the employee's base rate of pay before any amounts are deducted under a salary sacrifice arrangement; and
 (aa) a reference to the ordinary rate of pay payable to an employee is a reference to the employee's ordinary rate of pay before any amounts are deducted under a salary sacrifice arrangement; and
 (b) a reference to an incentive‑based payment in relation to an employee is a reference to a payment of that kind that is paid to the employee at least once a month; and
 (c) a reference to a bonus in relation to an employee is a reference to a bonus that is paid to the employee at least once a month.
Note: Division 4 of this Part provides other remedies for contraventions of civil penalty provisions.