Leave management for Australian accounting and bookkeeping firms centres on one defining operational constraint: the tax season calendar, when client deadlines create a de facto blackout period that conflicts directly with employee leave rights under the Fair Work Act 2009.
The Professional Employees Award 2020 covers most accounting and bookkeeping professionals in Australia. Unlike industries with shift-based work, accounting firms face a leave management challenge driven by cyclical demand — the January 31 BAS deadline, the March and October BAS deadlines, and the May and October company tax return deadlines create predictable peaks where every staff member is critical.
Key takeaways
- The Professional Employees Award 2020 provides 4 weeks annual leave for full-time employees, with 5 weeks for those working rotating seven-day rosters (rare in accounting).
- Tax season creates legitimate operational grounds to refuse leave, but each request must be assessed individually — blanket refusals are unlawful.
- Part-time and casual employees in accounting accrue leave pro-rata based on ordinary hours, and many firms rely on casual contract staff during peak periods.
- Personal/carer’s leave accumulates year to year — an employee leaving mid-year may have a significant accrued balance that must be paid out.
- The Professional Employees Award has specific provisions for higher duties, overtime, and time in lieu that interact with leave calculations.
The Professional Employees Award leave framework
The Professional Employees Award 2020 covers professional employees in accounting, bookkeeping, and related advisory practices. It applies to firms that are not covered by an enterprise agreement.
| Leave type | Full-time | Part-time | Casual |
|---|---|---|---|
| Annual leave | 4 weeks | Pro-rata by ordinary hours | None — loading compensates |
| Personal/carer’s leave | 10 days/year | 10 days pro-rata | 2 days unpaid per occasion |
| Compassionate leave | 2 days per occasion | 2 days per occasion | 2 days unpaid per occasion |
| Family & domestic violence leave | 10 days paid/year | 10 days pro-rata | 10 days paid/year |
Unlike healthcare and construction, the Professional Employees Award does not typically provide 5-week entitlements for shift workers, because accounting professionals rarely work rotating seven-day rosters. The standard entitlement is 4 weeks for all full-time employees.
Tax season leave management
The tax season calendar drives leave management decisions for every Australian accounting firm. The key deadlines that create blackout periods are:
| Deadline | Period | Impact |
|---|---|---|
| January 31 — BAS lodgement | Late January | High demand for bookkeeping and BAS agents |
| February 28 — Company tax returns | Late February | High demand for tax professionals |
| March 31 — BAS lodgement | Late March | Moderate demand |
| May 15 — Individual tax returns | Mid-May to October | Peak season for individual returns |
| October 31 — Tax return extension | September–October | Extended peak period |
Balancing leave rights with operational needs
The Fair Work Act does not permit blanket leave refusals. Each leave request during tax season must be assessed individually based on:
- Impact on client deliverables — can the employee’s work be redistributed or deferred?
- Availability of coverage — are other staff members available to cover the work?
- Employee’s personal circumstances — does the leave relate to a personal or family obligation?
- Notice provided — did the employee give reasonable notice?
- Previous leave patterns — has the employee already taken leave during the peak period?
Best practice: set expectations early. Communicate blackout periods in January for the full year. Document which periods require enhanced notice. And always assess each request on its merits — a blanket “no leave during tax season” policy is unlawful.
Part-time and casual staffing in accounting
Many accounting firms supplement their permanent workforce with part-time and casual professionals during peak periods. This creates specific leave management obligations.
Part-time entitlements
Part-time employees in accounting accrue all leave entitlements pro-rata based on ordinary hours. A part-time bookkeeper working 3 days per week accrues personal/carer’s leave at a different rate than a full-time colleague.
| Employee type | Ordinary hours/week | Annual leave/year | Personal leave/year |
|---|---|---|---|
| Full-time | 38 hours | 4 weeks (152 hours) | 10 days (76 hours) |
| Part-time (3 days) | 22.8 hours | Pro-rata (~91 hours) | Pro-rata (~4.56 days) |
| Part-time (2 days) | 15.2 hours | Pro-rata (~61 hours) | Pro-rata (~3.04 days) |
Casual compliance risks
Casual accounting professionals — often engaged as contract bookkeepers or tax agents — receive a casual loading instead of paid leave. However, the casual conversion obligation applies after 12 months of regular employment.
A contract bookkeeper who works every Tuesday and Thursday for a firm for 12+ months has a strong claim for casual conversion. The firm must offer permanent status in writing, or risk a contravention of the Fair Work Act.
Leave loading in professional services
The Professional Employees Award does not mandate leave loading in all circumstances. This differs from awards in healthcare, hospitality, and retail. Where leave loading does apply, the standard 17.5% of base rate applies.
| Scenario | Leave loading? |
|---|---|
| Annual leave under the Award | 17.5% of base rate |
| Annual leave under enterprise agreement | Per agreement terms |
| Personal/carer’s leave | No loading — paid at base rate |
| Long service leave | Per state legislation — typically no loading |
Accounting firms should verify whether their applicable instrument provides leave loading — many enterprise agreements in the professional services sector have different provisions.
Managing leave across multiple offices
Multi-office accounting firms face additional complexity. Leave management must account for:
- Different state long service leave laws — a firm with offices in NSW and Victoria must apply different accrual rules
- Cross-office coverage — can a Sydney-based employee cover Melbourne client work during leave?
- Work-from-home arrangements — many accounting professionals work remotely, affecting how leave is tracked
- Flexible work patterns — compressed workweeks and flexible start/finish times complicate ordinary hours calculations
Cross-office leave tracking
| Office | State | Long service leave after 10 years | Pro-rata after |
|---|---|---|---|
| Sydney | NSW | 8.67 weeks | 5 years |
| Melbourne | VIC | 8.67 weeks | 7 years |
| Brisbane | QLD | 8.67 weeks | 7 years |
| Adelaide | SA | 13 weeks | 7 years |
For firms operating across states, maintaining a single leave tracking system that applies the correct state legislation per employee is essential.
Common compliance mistakes in accounting firms
- Applying blanket tax season leave refusals — each request must be assessed individually under the Fair Work Act
- Forgetting pro-rata accruals for part-time staff — many firms miscalculate by using full-time entitlements
- Ignoring casual conversion obligations — regular casual contractors trigger the 12-month obligation
- Not paying out accrued personal leave on termination — personal/carer’s leave is not paid out, but annual leave and long service leave must be
- Applying incorrect state long service leave rules — multi-state firms must apply the law of the state where the employee works
For more, see our guides to annual leave entitlements, long service leave by state, and leave management best practices.
Frequently asked questions
Can an accounting firm refuse leave during tax season?
Yes, based on genuine operational requirements. However, each request must be assessed individually. A blanket “no leave during tax season” policy is unlawful under the Fair Work Act. You must consider the employee’s circumstances, notice provided, and the impact on client deliverables.
How much annual leave do accountants get in Australia?
Under the Professional Employees Award 2020, full-time accountants receive 4 weeks of paid annual leave per year. This is the NES minimum. Enterprise agreements may provide more generous entitlements.
Do casual bookkeepers get paid sick leave?
No. Casual employees do not receive paid personal/carer’s leave. They receive a casual loading and are entitled to 2 days unpaid carer’s leave per occasion and 10 days paid family and domestic violence leave per year.
Is annual leave paid out when an accountant leaves?
Yes. All accrued annual leave must be paid out on termination. Long service leave must also be paid out per the applicable state legislation. Personal/carer’s leave is not paid out.
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