Leave Balance Calculator

Understanding leave entitlements in Australia

Under the National Employment Standards (NES), full-time employees in Australia are entitled to 4 weeks (152 hours) of paid annual leave per year. Part-time employees accrue leave on a pro-rata basis according to their ordinary hours of work. Leave accrues progressively during each year of service and accumulates from year to year with no cap.

Personal/carer's leave (commonly called sick leave) accrues at 10 days per year for full-time employees. Unlike annual leave, personal leave is not paid out on termination of employment under the NES, though some enterprise agreements may provide otherwise. Casual employees do not accrue annual or personal leave but receive a 25% casual loading to compensate.

How to use this leave balance calculator

1. Enter the employee's start date and employment type (full-time or part-time) along with their ordinary weekly hours.
2. Input any leave already taken - annual leave days, personal leave days, and long service leave if applicable.
3. The calculator computes accrued entitlements from the start date to today, subtracts leave taken, and displays the remaining balance for each leave type.
4. For part-time employees, all accruals are automatically pro-rated based on the ordinary hours entered relative to a 38-hour full-time week.

Fair Work compliance and leave record-keeping

The Fair Work Act 2009 requires employers to keep accurate records of leave accrued, leave taken, and leave balances for each employee - and retain these records for seven years. Failure to maintain proper leave records can result in penalties of up to $93,900 per contravention for companies (as of 2025-26). The Fair Work Ombudsman has conducted targeted audits in industries with high rates of leave underpayment, including hospitality, retail, and aged care. Shift workers under certain awards are entitled to 5 weeks of annual leave instead of 4. Enterprise agreements may also provide more generous entitlements. Employers must pay annual leave at the employee's base rate of pay for ordinary hours, and any annual leave loading (typically 17.5%) specified in the applicable award or agreement.

Leave liabilities on the balance sheet

Accrued leave represents a real financial liability. Annual leave and long service leave must be provisioned for in the company's financial statements at the employee's current pay rate - not the rate when the leave was accrued. For businesses with long-tenured staff, leave liabilities can add up to tens of thousands of dollars per employee. Accurate leave tracking is essential for cashflow forecasting, especially when planning for peak holiday periods or potential redundancies.

How AP automation supports payroll accuracy

When supplier invoices and payroll-related expenses are processed manually, errors compound. Automating accounts payable ensures that payroll journals, superannuation contributions, and leave liability accruals are captured accurately and on time - reducing the risk of underpayment claims and keeping your financial reporting reliable.