Long Service leave calculation (part time employees)

For part time employees long service leave is calculated on the average of the number of hours worked per week over the last 3 years. See Clause 3(2)(b) of the SA Long Service Leave Act 1987.
Hours worked includes any casual hours worked over the last three years.

The rate of pay is not averaged but is the rate that the employee is earning at the time they take and/or cash out their long service leave. This would be include of any PAR allowance being earned at the time.

Update November 2016
 

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