I'm in WA and was recently made redundant after 8 years with my company, which included 6 months paid maternity leave and 18 months unpaid.
My payout included LSL, because they counted the whole 8 years when determining my eligibility for LSL; however, the amount only reflected 6 1/2 years of service because I didn't accrue LSL during my unpaid leave.
Whether that's the legal requirement or simply company policy, I don't really know.
I've had this question answered by HR a couple of weeks ago. Your LSL accrues in line with your paid time with your company i.e. if you take 3 months of paid mat leave from your employer then your LSL will still kick in on the same day as it would have anyway. If you take 12 months off and 3 months is paid (leaving 9 months unpaid) then your LSL will be delayed by 9 months before you are eligible. Hope this makes sense.
Disclaimer - this is in line with the Long Service Leave Act 1995 which is for NSW. Other states may differ.
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