Where an employee is entitled to a payment for accrued leave under the Minimum Conditions of Employment Act 1993, the employer is ordinarily obliged to make the payment without deduction, unless the alleged debt arises as a constituent element of the employee's agreed salary package (such as a salary sacrifice arrangement).

An employer cannot reallocate a payment made for one purpose (e.g. ordinary time work) to satisfy an obligation for a different purpose (e.g. annual leave) unless there is clear correlation or agreement; appropriation may be express or implied and must be ascertained from the whole of the evidence.

An officer who continues to competently and diligently perform full-time duties for the seconding employer while working overseas should not have leave debited for the periods of overseas work, as the officer was not absent from work but performing work remotely.

For a set-off to succeed in relation to annual leave paid in advance, there must be a clear written agreement specifying the additional percentage attributable to leave, distinguishing it from performance-based payments, and the Award provisions must permit such an arrangement.

The payment of accrued leave entitlements upon the expiry of a fixed-term apprenticeship contract may reset the clock for the purposes of accrual of annual leave entitlements, but does not break continuous employment for the purposes of the Long Service Leave Act.

Compensation for lost remuneration must include accrued but unused leave at the time of dismissal, calculated at the hourly rate applicable to the dismissed employee.

Where additional hours worked by a part-time employee are not treated as ordinary hours, the employee loses accrual of leave entitlements and superannuation, which cannot be reduced to a mere monetary calculation and represents a substantive disadvantage compared to the relevant modern award.

Where an industrial agreement contains an express provision for payment of leave entitlements upon termination (such as clause 29(9) for long service leave), the absence of similar express provision for other forms of accrued leave (such as time in lieu) is significant when determining whether an implied term should be recognised.

An employer's contractual obligation to provide a benefit (such as accrued time in lieu) is not defeated solely because the employee has terminated the contract at their own initiative if the benefit accrued prior to termination.

Court must consider whether a state-based entitlement (such as long service leave under the WA Long Service Leave Act) can constitute a contravention of s323 of the Fair Work Act; such application was not established where the claim never pleaded this contravention.

Time off in lieu (TOIL) that is not taken before employment ends does not satisfy the s 323(1) obligation to pay in money; if TOIL is not honoured, there remains an unsatisfied entitlement to be paid in money for the additional work performed.

The circumstances surrounding an employee's cessation of employment (including alleged misconduct or whether voluntarily resigned or dismissed) are irrelevant to the obligation to pay accrued annual leave upon termination under FWA s90(2).