A new asset class · hiding in plain sight

Leave on the books.
Value in their pockets.

Leave Trade turns accrued annual leave into a priced, ring-fenced credit facility — a card your people can actually spend, paid back from leave they were never going to take anyway.

Live · cash-flow waterfall

How a dollar of leave provision becomes a self-liquidating asset.

Drawdown Spend Repayment
Lender $34.2M committed +$28k drawdown Sarah's card Visa · ••3472 $28,269 AGL · 12mo prepay Merchant −$2,908 saved $562 Payroll Henderson Legal −1.5 days leave-as-cash +10.4% APR +15% saving 11mo tenor NIM 5.9% · zero arrears
01 · Drawdown
Lender → Card
$28,269
70% LVR · 49 days @ $576.92
02 · Spend
Card → Merchant
$2,908
AGL · 12mo prepay · saved $562
03 · Repay
Payroll → Lender
11mo
Avg tenor · zero arrears
04 · Recycle
Capital reset
1.09×
Cycles per year per dollar
Live across the platform · today 12 employers · 1,247 active
Three sides of the same asset

Same balance sheet entry.
Three different stories.

For employees
Sarah
Senior Associate · Henderson Legal

See it. Use it.
Keep what matters.

Sarah's 90 accrued days are worth $51,923 — at her current $150k salary, not the $65k she started on. She can keep it banked, prepay her bills at a discount, or use the card. The Fair Work 4-week minimum is always protected.

$28,269
Spendable now
70% LVR · 49 days
For employers
Henderson Legal
47 employees · $2.34M provision

A provision becomes a priced facility.

Henderson's leave provision was set to grow to $2.67M this year as salaries rerated. With Leave Trade, it sits at $2.34M — a $327k haircut on the projected path, with 842 days of provisioned leave converted into spendable balance for staff.

−$327k
Provision below projection
12-month YTD
For partners
The credit facility
12 employers · $34.2M committed

A short-tenor, capped, payroll-secured book.

Repayment is plumbed into payroll. Employer guarantees the facility. 70% LVR per employee, $70k cap. Average tenor 11 months, zero arrears, zero losses to date. A genuinely new asset — not unsecured cards in a wrapper.

10.4%
Avg rate
CoF 4.5% · NIM 5.9%
Employee experience

Sarah's phone, fully realised.

Click through the flow as if you're Sarah Chen at Henderson Legal — 90 days accrued, $51,923 of latent value, a card with $28,269 ready to spend, and three goals she's quietly working towards.

Sarah Chen

Senior Associate, Corporate

Tenure6 years
Salary now$150,000
Started on$65,000
Daily rate$576.92
Accrued leave90 days
The maths

How $51,923 becomes $28,269

Accrued leave90 days
Fair Work floor−20 days
Eligible balance70 days
Lender LVR× 70%
Funded value49 days
@ daily rate× $576.92
Card balance$28,269.55
Recent activity

Last 7 days

AGL · 12mo prepay−$2,908
↑ saved $562
Telstra · 12mo prepay−$990
↑ saved $186
Luxury Escapes · Bali−$1,850
↑ saved $550
Try it

What Sarah can do today

  1. Tap the gold card to drill into balance
  2. Set a new goal — wedding, holiday, deposit
  3. Scan a bill — switch AGL with a 15% saving
  4. Add the card to Apple Wallet · use anywhere
9:41
Employer view · Henderson Legal

A provision becomes a priced facility.

People Ops sees who's enrolled, how much accrued leave has been converted, and the exact effect on the AASB 119 number — alongside the workforce wellbeing signals that prove this is more than a finance lever.

app.leavetrade.au/employer
PS
Priya Shah
People Ops Director
Days reduced YTD
842
Avg balance 56d (was 72d)
−22% avg balance
Active on platform
38 / 47
81% participation
+4 this month
Drawn YTD
$1.6M
of $2.4M facility
67% used

Leave liability — projected vs actual

24 months
$3.0M $2.7M $2.4M $2.1M $1.8M Jan '25 Jul '25 Jan '26 Jul '26 today $2.91M $2.34M −$570k cumulative
Projected (without Leave Trade) Actual (with Leave Trade)

Wellbeing & retention impact

Pulse · Q3
Voluntary attrition
8.2%
↓ from 12.4% (sector 11.1%)
eNPS
+47
↑ from +34 (12 months)
Leave taken (avg)
17.2 days
↑ from 14.1 days
Burnout risk flags
3
↓ from 11 last quarter
The pattern: employees on the platform take more actual leave, not less — the cash route makes the value visible and the rest follows. Retention follows.

Take-up by demographic

38 active employees
By tenure
0–2y22%
2–5y41%
5y+37%
By salary band
<$100k31%
$100–180k47%
$180k+22%
By department
Corporate38%
Litigation28%
Tax19%
Other15%
Take-up is broad, not skewed. Roughly proportional across tenure, salary, and department — not just executives.

Henderson vs sector benchmark

Big-Law · 47 firms
Avg accrued leave per FTE days
You: 56d · Peer avg: 84d −33% vs peers
Leave liability per $1m payroll $
You: $42k · Peer avg: $61k −31% vs peers
Voluntary attrition (12mo) %
You: 8.2% · Peer avg: 11.1% −26% vs peers
Avg leave actually taken (12mo) days
You: 17.2d · Peer avg: 14.1d +22% vs peers
Partner view · Lender

Short-tenor exposure, employer-collateralised.

70% LVR against a known, stable asset on the employer's balance sheet. Sub-6.0% NIM with zero arrears across the existing book — at a tenor that recycles every 11 months on average. Stress it yourself.

app.leavetrade.au/lender
MW
Marcus Webb
Associate Director, Business Banking
NIM YTD
5.9%
CoF 4.5% · Yield 10.4%
+12bps QoQ
Arrears 30+
0
Zero across 1,247 facilities
All time
Avg tenor
11mo
P50 · capped at 70% LVR
1.09× cycles/yr

Stress test the book

Move the sliders · live
Unemployment rate4.0%
3.0%baseline12.0%
Avg salary delta+3.0%
−15%baseline+10%
Employer default rate0.5%
0%baseline8%
Cost of funds (CoF)4.50%
2.0%baseline9.0%
NIM
5.90%
baseline
Expected Loss
0.04%
baseline
RAROC
23.6%
baseline
Book IRR
11.2%
baseline
Comfortably in the green zone. RAROC sits well above 18% hurdle. NIM stays positive even under combined stress. Tenor protection is the lever — short book recycles before any one cohort can damage the run.

Cohort vintage curves

% outstanding by months since drawdown
100% 80% 60% 40% 20% 0% M0 M3 M6 M9 M12 M15 M18 VINTAGE Q1 '25 · paid out Q2 '25 · paid out Q3 '25 · 88% repaid Q4 '25 · 60% repaid Q1 '26 · current
Every vintage tracks the curve. Earliest cohorts paid out cleanly. Each curve repeats — short tenor and payroll-plumbed repayment do the work.

Capital efficiency

Why short tenor matters
Risk-adj return on capital
23.6%
RAROC at baseline · hurdle 18%
Capital deployed
$22.8M
Recycled / yr
1.09×
RWA density
42%
Loss-given-default
8%
One dollar funds 1.09 cycles per year because the tenor is short and the repayment is plumbed. That is the structural difference between this and an unsecured-cards book.

Concentration & diversification

$22.8M drawn · 12 employers · 1,247 facilities
Geographic exposure
Sydney $8.4M Melbourne $6.2M Brisbane $3.8M Perth $2.1M Adelaide $1.4M Canberra $0.6M Hobart $0.3M
Top metro: Sydney 37% of book. Top 3 cities: 81%. Geographic concentration consistent with major-bank corporate lending.
Sector breakdown
Professional services
38% · 5 firms
$8.7M
Healthcare
22%
$5.0M
Tech & SaaS
18%
$4.1M
Finance
12%
$2.7M
Other
10%
$2.3M
No single sector >38%. Top 3 sectors: 78%. Pipeline includes 2 mining-services firms which would diversify further into resources.

Settlement & reconciliation

T+0 → next pay cycle
T+0 · Card auth milliseconds Sarah taps at AGL T+1 · Network settles overnight Visa rails → AGL paid T+2 · LT books batched Drawdown recorded Next pay cycle 2 weeks Payroll deducts leave-as-cash Recon to lender same day Lender's facility account Capital recycled automatic Available to redraw SPEND REPAYMENT RECYCLE
No new payroll plumbing for the lender. Leave Trade reconciles every settlement cycle into the facility account. Treasury teams see one summary line per employer per pay cycle.
Integrations

It plugs into what's already there.

No new payroll plumbing for the lender, no migration project for the employer. Leave Trade reads the ledger, writes the journals, and reconciles into existing systems — quietly.

Payroll & HRIS
Read leave balances
Xero Employment Hero MYOB Workday SuccessFactors Chris21
Card networks
Issuing & rails
Visa Apple Wallet Google Wallet Marqeta EFTPOS AU
Identity & verify
KYC / KYB
FrankieOne Trulioo myID illion
Lender systems
Books & reconciliation
Core banking APIs SAP Oracle Treasury feeds SWIFT
How it works

Three parties.
One settlement.

No new payroll plumbing. No new accounting categories. The accrued-leave value stays on the employer's books — a priced facility wraps it, with the lender on the other side.

01

Employer connects payroll

Read-only feed from Xero, Employment Hero, Workday — pulls accrued days per employee. Provision figure stays where it always sat. The 4-week Fair Work minimum is always ring-fenced.

02

Employee sees the value

Sarah opens the app and sees $51,923 accrued, $28,269 spendable on a Visa card. She prepays AGL with a 15% discount. She tracks the Bali trip. She uses leave-as-cash, not as a hunched-over guilt asset.

03

Lender funds, payroll repays

Drawdowns settle T+1 to the merchant. Repayment plumbed into payroll — drawn balance reduces by the value of leave each pay cycle. The capital cycles every 11 months on average. Zero arrears.

Pitch mode step 1 / 7