Q: We have an employee that is moving from NZ to AUS.  He does not have any leave entitlements, but have an accrual that we would normally pay out at 8% of his gross wages he earned during the accrual period.  My question is, do we have to pay that out or can we either transfer the leave balance to AUS or pay the amount out?

A: No you must do a termination pay and pay out the minimum entitlement to the employee.  If there was additional leave provided by agreement you could move that but not minimum entitlement.