Pay Rates are used on pay lines when processing a pay run, in addition to the required Allowances and Deductions. We have provided the most commonly needed Pay Rates as System Defaults (Templates) used "as is" or copied and modified to suit your requirements.
With Single Touch Payroll Phase 2, significant changes have occurred to reporting Pay Rates. Previously, all Pay Rates were reported as part of Gross. A majority of Pay Rates are now reported separately.
For ease of use, Pay Rates are in separate categories.
Worked - Includes all the typical pay types you would need to pay the actual hours worked by your Payee (e.g., Ordinary Time, Overtime, etc.).
Bonuses and Commissions - Once-off payments for incentives (e.g., Overtime Bonus, Commission on Sales).
Leave - Designed for when a Payee is either taking or cashing out some or all of their leave entitlements.
Back Payments - Used when a Payee is underpaid to ensure the correct PAYGW Calculation is applied.
Termination - These Pay Types are not available for selection until Cease Employment is used within the pay run. The Cessation Reason determines which Pay Types are available.
Reimbursements - Repay the Payee for expenses incurred and not included in their Income Statement.
Adjustments - Increases or reduces the relevant value within the pay run (PAYGW, Employer SG and RESC). The result is reported, but not the individual action.
🎯 If you are unsure iwhich Pay Rates apply to your circumstances, please refer to the Payee's Employment Contract or obtain advice from the Australian Taxation Office or Fair Work Ombudsman.
There are twenty-two Pay Rates in the Worked category.
Alternative Duties (Workers Compensation) applies when the Payee has returned to work and performs duties different from the current job role (suitable for their injury). The individual States and Territories govern Workers' Compensation.
The reporting requirements for Alternative Duties (Workers' Compensation) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Alternative Duties (Workers Compensation) continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Gross Payments Total in Taxation Balances (Year to Date).
Breach of Meal Break applies when the Payee has not been able to take their unpaid Meal Break within the required hours since commencing their shift or at the agreed-upon time. For example, under the following awards, Payees are entitled to be paid 200.00% of their ordinary hourly rate for the time they work until they get a meal break, if the meal break is taken later than 5 hours after starting work, or at the agreed-upon time.
The reporting requirements for Breach of Meal Break have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Breach of Meal Break continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Gross Payments Total in Taxation Balances (Year to Date).
Breach of Rest Break between Shifts applies when the Payee is not provided with adequate hours of rest between completing their last shift and commencing their next. Learn about an employee’s entitlement to meal breaks, rest breaks and split shifts. For example, under the following Awards, the Payee is entitled to be paid 200.00% of their ordinary hourly rate for the time they work until released from duty if the rest break is less than 10 hours between shifts;
The reporting requirements for Breach of Rest Break between Shifts have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Breach of Rest Break between Shifts continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Gross Payments Total in Taxation Balances (Year to Date).
Casual Loading applies when the Payee's Employment Status is Casual. This Pay Type is used with Overtime Pay Types per the Fair Work Ombudsman Pay Slips guidance. For example, under the following Awards, the Payee is entitled to 25% of the minimum hourly rate for Casual employment.
The reporting requirements for Casual Loading have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Casual Loading is now reported under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Casual Loading (OTE) applies when the Payee's Employment Status is Casual. This Pay Type is used with Ordinary Time Pay Rates per the Fair Work Ombudsman Pay Slips guidance. For example, under the following Awards, the Payee is entitled to 25% of the minimum hourly rate for Casual employment.
The reporting requirements for Casual Loading (OTE) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Casual Loading (OTE) continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Gross Payments Total in Taxation Balances (Year to Date).
Directors' Fees apply when the Payee requires compensation for services performed as a Company Director. In certain circumstances, a Director may also receive Ordinary Time.
The reporting requirements for Directors' Fees have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Directors' Fees is now reported under Directors' Fees (PAYEVNTEMP264).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Directors' Fees in Taxation Balances (Year to Date).
Double Time applies when the Payee is entitled to loading on their standard pay rate as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the following Awards, the Payee is entitled to be paid 200.00% of their ordinary hourly rate for the time they work on Sunday.
The reporting requirements for Double Time have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Time is now reported under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Double Time and Half applies when the Payee is entitled to loading on their standard rate of pay as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the following Awards, the payee is entitled to 250.00% of their ordinary hourly rate for all hours worked on a Sunday.
The reporting requirements for Double Time and Half have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Time and Half is now reported under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Double Time and Quarter applies when the Payee is entitled to loading on their standard rate of pay as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the Sugar Industry Award 2020 [MA000087]. The Full Time or Part Time Payee is entitled to be paid 225.00% of their ordinary hourly rate for the time they work on a weekend.
The reporting requirements for Double Time and Quarter have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Time and Quarter is now reported under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Ordinary Time is the default Pay Rate assigned to all Payees to pay their Ordinary Hours. If the Payee is Casual, this Pay Type is used with Casual Loading (OTE). For example, under the;
Clerks - Private Sector Award 2020 [MA000002]. A Level 1—Year 1 Adult Payee is entitled to be paid $22.67 per hour if they are classified as full-time for their ordinary hours worked between 7.00 am and 7.00 pm on Monday to Friday.
General Retail Industry Award 2020 [MA000004]. A Level 1 Adult Retail Payee is entitled to be paid $23.38 per hour if they are classified as full-time for their ordinary hours worked between 7.00 am and 9.00 pm on Monday to Friday.
The reporting requirements for Ordinary Time have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Ordinary Time continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Gross Payments Total in Taxation Balances (Year to Date).
Public Holiday (Worked) applies when the Payee is entitled to loading on their standard rate of pay as they are required to work on a Public Holiday. For example, under the following Awards, the Payee is entitled to be paid 250.00% of their ordinary hourly rate for the time they work on a Public Holiday.
The reporting requirements for Public Holiday (Worked) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Public Holiday (Worked) continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Gross Payments Total in Taxation Balances (Year to Date).
Rostered Days Off (Banked) applies when there is a written agreement to allow ordinary time worked to be banked as Rostered Days Off, allowing the Payee to take paid time off instead of being paid ordinary time. For example, under the following Awards, the Payee and the Payer may agree in writing for the Payee to take time off instead of being paid for a particular amount of ordinary time that has been worked;
The reporting requirements for Rostered Days Off (Banked) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Rostered Days Off (Banked) continues to be non-reportable until one of the following Pay Rates is used,
Payments with this Pay Rate use the Quantity entered in Compose (STEP 3 of Pay Day) to increase the Rostered Days Off Accrued Balance and are not considered W1 (Total of Salary, Wages, and other payments), or OTE (SGAA). PAYGW is not calculated when this Pay Rate is included in Compose (STEP 3 of Pay Day).
Shift Penalty applies when the Payee is entitled to loading on their standard rate of pay as they are required to commence work early in the morning or late in the evening. For example, under the General Retail Industry Award 2020 [MA000004], a baking production Payee who begins a shift at or after 2 a.m. and before 6 a.m. is entitled to an early morning shift rate of 112.5% of the minimum hourly rate for full-time and part-time employees and 137.5% of the minimum hourly rate for casual employees, inclusive of the casual loading.
The reporting requirements for Shift Penalty have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Shift Penalty continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Gross Payments Total in Taxation Balances (Year to Date).
Sleepover or 24-hour care applies when the Payee is entitled to loading on their standard rate of pay for the hours they have slept at the place of work to be on call for emergencies. For example, under the Aged Care Award 2010 [MA000018]. A Payee is entitled to an additional 5.2% of the standard rate for each night on which they sleepover.
The reporting requirements for Sleepover or 24-hour care have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Sleepover or 24-hour care continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Gross Payments Total in Taxation Balances (Year to Date).
Time and Half applies when the Payee is entitled to loading on their standard rate of pay as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the;
General Industry Retail Award [MA000004]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 3 hours of overtime they work Monday to Saturday.
Mining Industry Award 2020 [MA000011]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 3 hours of overtime they work Monday to Saturday.
Clerks - Private Sector Award 2020 [MA000002]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 2 hours of overtime they work Monday to Saturday.
Pharmacy Industry Award 2020 [MA000012]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 2 hours of overtime they work Monday to Saturday.
The reporting requirements for Time and Half have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Time and Half is now reported under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Time and Quarter applies when the Payee is entitled to loading on their standard rate of pay as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the following awards, the Payee is entitled to be paid 125.00% of their ordinary hourly rate for the time they work on Saturdays.
The reporting requirements for Time and Quarter have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Time and Quarter is now reported under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Time Off In Lieu (Banked) applies when there is a written agreement to allow overtime worked to be banked as Time Off In Lieu, allowing the Payee to take paid time off instead of being paid overtime pay. For example, under the following Awards, the Payee and the Payer may agree in writing for the Payee to take time off instead of being paid for a particular amount of overtime that has been worked;
The reporting requirements for Time Off In Lieu (Banked) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Time Off In Lieu (Banked) continues to be non-reportable until one of the following Pay Rates is used,
Payments with this Pay Rate use the Quantity entered in Compose (STEP 3 of Pay Day) to increase the Time Off In Lieu Accrued Balance and are not considered W1 (Total of Salary, Wages, and other payments), or OTE (SGAA). PAYGW is not calculated when this Pay Rate is included in Compose (STEP 3 of Pay Day).
Triple Time applies when the Payee is entitled to loading on their standard hourly rate as they must work overtime or on a particular day of the year (such as a weekend). For example, under the Broadcasting, Recorded Entertainment and Cinemas Award 2020 [MA000091], a full or Part-Time Payee is entitled to 300% of the minimum hourly rate for any hours worked more than 12 hours per day.
The reporting requirements for Triple Time have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Triple Time is now reported under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Travel (Ordinary Time) applies when a Payee must travel for distance work during their Ordinary Working Hours. For example, under the Restaurant Industry Award 2020 [MA000119]. The Employer must pay the Payee who works away from the Employer's workplace at their minimum hourly rate for time spent travelling both ways between the employee’s residence and their place of work.
The reporting requirements for Travel (Ordinary Time) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Travel (Ordinary Time) continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Gross Payments Total in Taxation Balances (Year to Date).
Travel (Overtime) applies to Payees who must travel outside their Ordinary Working Hours. If the Payee is Casual, this Pay Type is used with Casual Loading. For example, under the Food, Beverage and Tobacco Manufacturing Award 2020 [MA000073]. A Payee required to transfer permanently from the Payee’s usual workplace to another locality must be paid travelling time at 150% of the ordinary hourly rate on Sundays and Public Holidays for necessary travel between the Payee's usual workplace and the new locality.
The reporting requirements for Travel (Overtime) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Travel (Overtime) is now reported under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Training (Ordinary Time) applies to Payees who must complete Training during their Ordinary Working Hours. For example, under the Security Services Industry Award 2020 [MA000016], the payee must be paid Ordinary Time for time spent attending training courses at the payer's direction.
The reporting requirements for Training (Ordinary Time) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Training (Ordinary Time) continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Gross Payments Total in Taxation Balances (Year to Date).
Training (Overtime) applies to Payees who are required to complete Training outside their span of Ordinary Working Hours. If the Payee is Casual, this Pay Type is used with Casual Loading.
The reporting requirements for Training (Overtime) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Training (Overtime) is now reported under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Overtime in Taxation Balances (Year to Date).
There are seven Pay Rates in the Adjustments category,
Bonus applies when the Payee is being paid a bonus related to performance within regular hours or a once-off payment, such as a Christmas Bonus, which needs to be taxed over the entire Financial Year.
The reporting requirements for Bonus have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Bonus is now reported under Bonuses and Commission (PAYEVNTEMP262).
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Bonuses and Commissions in Taxation Balances (Year to Date).
Bonus (Marginal Tax) applies when the Payee is being paid a bonus related to performance within regular hours or a once-off payment, such as a Christmas Bonus, which needs to be taxed over a single Pay Period.
The reporting requirements for Bonus (Marginal Tax) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Bonus (Marginal Tax) is now reported under Bonuses and Commission (PAYEVNTEMP262).
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Bonuses and Commissions in Taxation Balances (Year to Date).
Commission applies when the Payee is being paid a bonus that relates entirely to a Commission payment, which needs to be taxed over the entire Financial Year.
The reporting requirements for Commission have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Commission is now reported under Bonuses and Commission (PAYEVNTEMP262).
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Bonuses and Commissions in Taxation Balances (Year to Date).
Commission (Marginal Tax) applies when the Payee is being paid a bonus that relates entirely to a Commission payment, which needs to be taxed over a single Pay Period.
The reporting requirements for Commission (Marginal Tax) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Commission (Marginal Tax) is now reported under Bonuses and Commission (PAYEVNTEMP262).
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Bonuses and Commissions in Taxation Balances (Year to Date).
Overtime Bonus applies when the Payee is being paid a bonus related to Performance outside regular (overtime) hours, which needs to be taxed over the entire Financial Year.
The reporting requirements for Overtime Bonus have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Commission is now reported under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Overtime Bonus (Marginal Tax) applies when the Payee is being paid a bonus related to Performance outside regular (overtime) hours, which needs to be taxed over a single Pay Period.
The reporting requirements for Overtime Bonus (Marginal Tax) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Overtime Bonus (Marginal Tax) is now reported under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Return to Work applies when the Payee is being paid a bonus to encourage them to return to the employer, end industrial action and have employees resume work or withdraw their resignation.
The reporting requirements for Return to Work have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Commission is now reported under Lump Sum W (PAYEVNTEMP224).
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per Schedule 4.
The value of these transactions is stored in the Payee Master File, within Lump Sum (Type W) in Taxation Balances (Year to Date).
There are twenty-five Pay Rates in the Leave category.
Annual Leave applies when the Payee is paid for their absence from work. The entitlement to annual leave comes from the National Employment Standards (NES). If the Payee is entitled to loading when Annual Leave is taken, this Pay Rate is used in conjunction with Leave Loading (OTE) or Leave Loading.
The reporting requirements for Annual Leave have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Annual Leave is now reported under Paid Leave Type O (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Annual Leave (Cashed Out) applies when the Payee is paid without taking an absence from work. If the Payee is entitled to loading when Annual Leave is taken, this Pay Rate is used in conjunction with Leave Loading (Cashed Out, OTE) or Leave Loading (Cashed Out). For example, the following Awards contain a provision that allows the Payee to 'cash out' their Annual Leave;
The reporting of payments for Annual Leave (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Annual Leave (Cashed Out)is now reported separately under Paid Leave Type C (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable using Schedule 5, Method B (ii), and OTE (SGAA).
The value of these transactions is stored in Paid Leave within Taxation Balances (Year to Date) in the Payee Master File.
Annual Leave (Half Pay) applies when the Payee is paid for their absence from work. The entitlement to annual leave comes from the National Employment Standards (NES). If the Payee is entitled to loading when Annual Leave is taken, this Pay Rate is used in conjunction with Leave Loading (OTE) or Leave Loading.
The reporting requirements for Annual Leave (Half Pay) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Annual Leave (Half Pay) is now reported under Paid Leave Type O (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Compassionate & Bereavement Leave applies when the Payee is being paid for their absence from work to help them deal with the death, life-threatening illness or injury of a member of their immediate family or household.
The reporting requirements for Compassionate & Bereavement Leave have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Compassionate & Bereavement Leave is now reported under Paid Leave Type O (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Government Paid Parental Leave (GPPL) applies when the Payee is paid by the payer on behalf of Services Australia (Centrelink) for their absence from work due to becoming the primary carer of a newborn or newly adopted child.
The reporting of payments for Government Paid Parental Leave (GPPL) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Government Paid Parental Leave (GPPL) is now reported separately under Paid Leave Type P (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and Taxable using the Marginal Tax Rate; however, they are not OTE (SGAA).
The value of these transactions is stored in Paid Leave within Taxation Balances (Year to Date) in the Payee Master File.
Jury Duty applies when the Payee is being paid for their absence from work due to being selected for Jury Duty.
The reporting of payments for Compassionate & Bereavement Leave is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Compassionate & Bereavement Leave is now reported separately under Paid Leave Type A (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Paid Leave within Taxation Balances (Year to Date) in the Payee Master File.
Leave Loading applies when the Payee is being paid for their absence from work, and the payment is linked to the lost opportunity to work overtime. For example, under the Banking, Finance and Insurance Award 2020 [MA000019], a payee is entitled to an Annual Leave Loading of 17.50% when taking Annual Leave.
The reporting of payments for Leave Loading is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Leave Loading is now reported separately under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and Taxable using the Marginal Tax Rate. However, they are not OTE (SGAA).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
Leave Loading (Cashed Out) applies when the Payee is being paid without taking an absence from work and the payment is linked to the lost opportunity to work overtime. For example, under the Banking, Finance and Insurance Award 2020 [MA000019], a payee is entitled to an Annual Leave Loading of 17.50% when taking Annual Leave.
The reporting of payments for Leave Loading (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Leave Loading (Cashed Out) is now reported separately under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and Taxable using Schedule 5, Method B (ii). However, they are not OTE (SGAA).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
Leave Loading (Cashed Out, OTE) applies when the Payee is being paid without taking an absence from work and the payment is not linked to the lost opportunity to work overtime. For example, under the Banking, Finance and Insurance Award 2020 [MA000019], a payee is entitled to an Annual Leave Loading of 17.50% when taking Annual Leave.
The reporting of payments for Leave Loading (Cashed Out, OTE) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Leave Loading (Cashed Out, OTE) is now reported separately under Paid Leave Type C (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable using Schedule 5, Method B (ii), and OTE (SGAA).
The value of these transactions is stored in Paid Leave within Taxation Balances (Year to Date) in the Payee Master File.
Leave Loading (OTE) applies when the Payee is being paid for their absence from work and the payment is not linked to the lost opportunity to work overtime. For example, under the Banking, Finance and Insurance Award 2020 [MA000019], a payee is entitled to an Annual Leave Loading of 17.50% when taking Annual Leave.
The reporting of payments for Leave Loading (OTE) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Leave Loading (OTE) is now reported separately under Paid Leave Type O (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Paid Leave within Taxation Balances (Year to Date) in the Payee Master File.
Leave - Other applies when the Payee is being paid for their absence from work due to experiencing Domestic Violence. The entitlement to annual leave comes from the National Employment Standards (NES).
The reporting requirements for Leave - Other have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Leave - Other is now reported under Paid Leave Type O (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Leave Without Pay applies when the Payee is on Leave and not being paid for their time off.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable, or OTE (SGAA).
Long Service Leave applies when the Payee is paid for their absence from work. It is a national workplace entitlement that most long-serving employees, including casuals, are eligible for.
The reporting requirements for Long Service Leave have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Long Service Leave is now reported under Paid Leave Type O (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Long Service Leave (includes Casual Loading) applies when the Payee is paid for their absence from work. It is a national workplace entitlement that most long-serving employees, including casuals, are eligible for.
The reporting requirements for Long Service Leave (includes Casual Loading) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Long Service Leave (includes Casual Loading) is now reported under Paid Leave Type O (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Long Service Leave (Cashed Out) applies when the Payee is paid without taking an absence from work.
The reporting of payments for Long Service Leave (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Long Service Leave (Cashed Out) is now reported separately under Paid Leave Type C (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable using Schedule 5, Method B (ii), and OTE (SGAA).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type C) in Taxation Balances (Year to Date).
Long Service Leave (Half Pay) applies when the Payee is paid for their absence from work. It is a national workplace entitlement that most long-serving employees, including casuals, are eligible for.
The reporting of payments for Long Service Leave (Half Pay) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Long Service Leave (Half Pay) is now reported separately under Paid Leave Type O (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Payer Paid Parental Leave (PPPL) applies when the Payee is being paid by the Employer (in addition to the Government Paid Parental Leave (GPPL)) for their absence from work due to becoming the primary carer of a newborn or newly adopted child.
The reporting of payments for Payer Paid Parental Leave (PPPL) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Payer Paid Parental Leave (PPPL) is now reported separately under Paid Leave Type P (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and Taxable using the Marginal Tax Rate; however, they are not OTE (SGAA).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type P) in Taxation Balances (Year to Date).
Public Holiday (Taken) applies when the Payee is being paid for their absence from work on a Public Holiday.
The reporting of payments for Public Holiday (Taken) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Ordinary Time continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Gross Payments Total within Taxation Balances (Year to Date) in the Payee Master File.
Rostered Days Off (Cashed Out) applies when the Payee is paid without taking an absence from work.
The reporting of payments for Rostered Days Off (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Rostered Days Off (Cashed Out) is now reported separately under Paid Leave Type C (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable using Schedule 5, Method B (ii), and OTE (SGAA).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type C) in Taxation Balances (Year to Date).
Rostered Days Off (Taken) applies when there is a written agreement to allow ordinary time worked to be banked as Rostered Days Off, allowing the Payee to take paid time off instead of being paid ordinary time. For example, under the following Awards, the Payee and the Payer may agree in writing for the Payee to take time off instead of being paid for a particular amount of ordinary time that has been worked;
The reporting of payments for Rostered Days Off (Taken) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Rostered Days Off (Taken) is now reported separately under Paid Leave Type O (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Sick & Carer's Leave applies when the Payee is being paid for their absence from work to help them deal with personal illness, caring responsibilities and family emergencies.
The reporting of payments for Sick & Carer's Leave is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Sick & Carer's Leave is now reported separately under Paid Leave Type O (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Sick & Carer's Leave (Cashed Out) applies when the Payee is paid without taking an absence from work. For example, under the Stevedoring Industry Award 2020 [MA000053]. Where a Payee has accumulated as of 1 July of any year more than 28 days of unused sick leave, the Payee may elect to receive an amount equivalent to all or part of the accumulated sick leave over 28 days at the ordinary rate of pay instead of actual leave.
The reporting of payments for Long Service Leave (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Long Service Leave (Cashed Out) is now reported separately under Paid Leave Type C (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable using Schedule 5, Method B (ii), and OTE (SGAA).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type C) in Taxation Balances (Year to Date).
Study Leave applies when the Payee is paid for their absence from work. The entitlement to Study Leave comes from the Award or Agreement under which the Payee is hired. For example, under the Animal Care and Veterinary Services Award 2020 [MA000118], a full-time associate is entitled to one week’s paid study leave, at the associate’s ordinary pay rate, for each completed year of service. A part-time associate is entitled to such leave on a pro rata basis.
The reporting of payments for Compassionate & Bereavement Leave is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Compassionate & Bereavement Leave is now reported separately under Paid Leave Type O (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Time Off In Lieu (Cashed Out) applies when the Payee is paid without taking an absence from work.
The reporting of payments for Time Off In Lieu (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Time Off In Lieu (Cashed Out) is now reported separately under Overtime (PAYEVNTEMP263).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and Taxable using Schedule 5, Method B (ii). However, they are not OTE (SGAA).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
Time Off In Lieu (Taken) applies when there is a written agreement to allow overtime worked to be banked as Time Off In Lieu, allowing the Payee to take paid time off instead of being paid overtime pay. For example, under the following Awards, the Payee and the Payer may agree in writing for the Payee to take time off instead of being paid for a particular amount of overtime that has been worked;
The reporting of payments for Time Off In Lieu (Taken) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Time Off In Lieu (Taken) is now reported separately under Paid Leave Type O (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Workers Compensation applies when the Payee is being paid for their absence from work as they have become injured or sick due to their work. To learn more, visit Fair Work Australia - Workers Compensation.
The reporting of payments for Workers Compensation is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Workers Compensation is now reported separately under Paid Leave Type W (PAYEVNTEMP268).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and Taxable using the Marginal Tax Rate; however, they are not OTE (SGAA).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type W) in Taxation Balances (Year to Date).
There are fifty-one Pay Rates in the Back Payments category.
Alternative Duties (Workers Compensation) (Incorrect Hours) applies when the Payee was underpaid Alternative Duties (Workers Compensation) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Alternative Duties (Workers Compensation) (Incorrect Rate).
The reporting requirements for Alternative Duties (Workers' Compensation) (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Alternative Duties (Workers' Compensation) (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Alternative Duties (Workers Compensation) (Incorrect Rate) applies when the Payee was underpaid Alternative Duties (Workers Compensation) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Alternative Duties (Workers Compensation) (Incorrect Hours).
The reporting requirements for Alternative Duties (Workers' Compensation) (Incorrect Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Alternative Duties (Workers' Compensation) (Incorrect Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Annual Leave (Incorrect Hours) applies when the Payee was underpaid Annual Leave in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Annual Leave (Incorrect Rate).
The reporting requirements for Annual Leave (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Annual Leave (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Annual Leave (Incorrect Rate) applies when the Payee was underpaid Annual Leave in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Annual Leave (Incorrect Hours).
The reporting requirements for Annual Leave (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Annual Leave (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Bonus (Marginal Tax) (Incorrect Hours or Rate) applies when the Payee was underpaid Bonus (Marginal Tax) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Bonus (Marginal Tax) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Bonus (Marginal Tax) (Incorrect Hours or Rate) is now reported under:
Bonuses and Commission (PAYEVNTEMP262) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Bonuses and Commissions when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Breach of Meal Break (Incorrect Hours or Rate) applies when the Payee was underpaid Breach of Meal Break in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Breach of Meal Break (Incorrect Hours or Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Breach of Meal Break (Incorrect Hours or Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Breach of Rest Break between Shifts (Incorrect Hours or Rate) applies when the Payee was underpaid Breach of Rest Break between Shifts in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Breach of Rest Break between Shifts (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Breach of Rest Break between Shifts (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Casual Loading (Incorrect Hours or Rate) applies when the Payee was underpaid Casual Loading in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Casual Loading (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Casual Loading (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Casual Loading (OTE, Incorrect Hours or Rate) applies when the Payee was underpaid Casual Loading (OTE) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Casual Loading (OTE, Incorrect Hours or Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Casual Loading (OTE, Incorrect Hours or Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Commission (Marginal Tax) (Incorrect Hours or Rate) applies when the Payee was underpaid Commission (Marginal Tax) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Commission (Marginal Tax) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Commission (Marginal Tax) (Incorrect Hours or Rate) is now reported under:
Bonuses and Commission (PAYEVNTEMP262) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Bonuses and Commissions when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Compassionate & Bereavement Leave (Incorrect Hours) applies when the Payee was underpaid Compassionate & Bereavement Leave in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Compassionate & Bereavement Leave (Incorrect Rate).
The reporting requirements for Compassionate & Bereavement Leave (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Compassionate & Bereavement Leave (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Compassionate & Bereavement Leave (Incorrect Rate) applies when the Payee was underpaid Compassionate & Bereavement Leave in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Compassionate & Bereavement Leave (Incorrect Hours).
The reporting requirements for Compassionate & Bereavement Leave (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Compassionate & Bereavement Leave (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Directors Fees (Incorrect Hours or Rate) applies when the Payee was underpaid Directors Fees in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Directors Fees (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Directors Fees (Incorrect Hours or Rate) is now reported under:
Directors' Fees (PAYEVNTEMP264) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Bonuses and Commissions when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Double Time and Half (Incorrect Hours or Rate) applies when the Payee was underpaid Double Time and Half in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Double Time and Half (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Time and Half (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Double Time and Quarter (Incorrect Hours or Rate) applies when the Payee was underpaid Double Time and Quarter in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Double Time and Quarter (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Time and Quarter (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Double Time (Incorrect Hours or Rate) applies when the Payee was underpaid Double Time in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Double Time (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Time (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Government Paid Parental Leave (PPPL) (Incorrect Hours or Rate) applies when the Payee was underpaid Government Paid Parental Leave (PPPL) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Government Paid Parental Leave (PPPL) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Government Paid Parental Leave (PPPL) (Incorrect Hours) is now reported under:
Paid Leave Type P (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type P) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Jury Duty (Incorrect Hours) applies when the Payee was underpaid Jury Duty in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Jury Duty (Incorrect Rate).
The reporting requirements for Jury Duty (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Jury Duty (Incorrect Hours) is now reported under:
Paid Leave Type A (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Jury Duty (Incorrect Rate) applies when the Payee was underpaid Jury Duty in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Jury Duty (Incorrect Hours).
The reporting requirements for Jury Duty (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Jury Duty (Incorrect Rate) is now reported under:
Paid Leave Type A (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Leave Loading (Incorrect Hours or Rate) applies when the Payee was underpaid Leave Loading in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Leave Loading (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Leave Loading (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Leave Loading (Incorrect Hours or Rate, OTE) applies when the Payee was underpaid Leave Loading (OTE) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Leave Loading (Incorrect Hours or Rate, OTE) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Leave Loading (Incorrect Hours or Rate, OTE) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Leave - Other (Incorrect Hours) applies when the Payee was underpaid Leave - Other in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Leave - Other (Incorrect Rate).
The reporting requirements for Leave - Other (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Leave - Other (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Leave - Other (Incorrect Rate) applies when the Payee was underpaid Leave - Other in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Leave - Other (Incorrect Hours).
The reporting requirements for Leave - Other (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Leave - Other (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Long Service Leave (Incorrect Hours) applies when the Payee was underpaid Long Service Leave in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Long Service Leave (Incorrect Rate).
The reporting requirements for Long Service Leave (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Long Service Leave (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Long Service Leave (Incorrect Rate) applies when the Payee was underpaid Long Service Leave in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Long Service Leave (Incorrect Hours).
The reporting requirements for Long Service Leave (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Long Service Leave (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Long Service Leave (includes Casual Loading, Incorrect Hours) applies when the Payee was underpaid Long Service Leave in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Long Service Leave (includes Casual Loading, Incorrect Rate).
The reporting requirements for Long Service Leave (includes Casual Loading, Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Long Service Leave (includes Casual Loading, Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Long Service Leave (includes Casual Loading, Incorrect Rate) applies when the Payee was underpaid Long Service Leave in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Long Service Leave (includes Casual Loading, Incorrect Hours).
The reporting requirements for Long Service Leave (includes Casual Loading, Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Long Service Leave (includes Casual Loading, Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Ordinary Time (Incorrect Hours) applies when the Payee was underpaid Ordinary Time in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Ordinary Time (Incorrect Rate).
The reporting requirements for Ordinary Time (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Ordinary Time (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Ordinary Time (Incorrect Rate) applies when the Payee was underpaid Ordinary Time in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Ordinary Time (Incorrect Hours).
The reporting requirements for Ordinary Time (Incorrect Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Ordinary Time (Incorrect Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Overtime Bonus (Marginal Tax) (Incorrect Hours or Rate) applies when the Payee was underpaid Overtime Bonus (Marginal Tax) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Overtime Bonus (Marginal Tax) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Overtime Bonus (Marginal Tax) (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Payer Paid Parental Leave (PPPL) (Incorrect Hours or Rate) applies when the Payee was underpaid Payer Paid Parental Leave (PPPL) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Payer Paid Parental Leave (PPPL) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Payer Paid Parental Leave (PPPL) (Incorrect Hours) is now reported under:
Paid Leave Type P (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type P) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Public Holiday (Taken) (Incorrect Hours) applies when the Payee was underpaid Public Holiday (Taken) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Public Holiday (Taken) (Incorrect Rate).
The reporting requirements for Public Holiday (Taken) (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Public Holiday (Taken) (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Public Holiday (Taken) (Incorrect Rate) applies when the Payee was underpaid Public Holiday (Taken) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Public Holiday (Taken) (Incorrect Hours).
The reporting requirements for Public Holiday (Taken) (Incorrect Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Public Holiday (Taken) (Incorrect Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Public Holiday (Worked) (Incorrect Hours) applies when the Payee was underpaid Public Holiday (Worked) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Public Holiday (Worked) (Incorrect Rate).
The reporting requirements for Public Holiday (Worked) (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Public Holiday (Worked) (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Public Holiday (Worked) (Incorrect Rate) applies when the Payee was underpaid Public Holiday (Worked) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Public Holiday (Worked) (Incorrect Hours).
The reporting requirements for Public Holiday (Worked) (Incorrect Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Public Holiday (Worked) (Incorrect Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Rostered Day Off (Taken) (Incorrect Hours) applies when the Payee was underpaid Rostered Day Off (Taken) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Rostered Day Off (Taken) (Incorrect Rate).
The reporting requirements for Rostered Day Off (Taken) (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rostered Day Off (Taken) (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Rostered Day Off (Taken) (Incorrect Rate) applies when the Payee was underpaid Rostered Day Off (Taken) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Rostered Day Off (Taken) (Incorrect Hours).
The reporting requirements for Rostered Day Off (Taken) (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rostered Day Off (Taken) (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Shift Penalty (Incorrect Hours or Rate) applies when the Payee was underpaid Shift Penalty in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Shift Penalty (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Shift Penalty (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Sick & Carer's Leave (Incorrect Hours) applies when the Payee was underpaid Sick & Carer's Leave in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Sick & Carer's Leave (Incorrect Rate).
The reporting requirements for Sick & Carer's Leave (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Sick & Carer's Leave (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Sick & Carer's Leave (Incorrect Rate) applies when the Payee was underpaid Sick & Carer's Leave in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Sick & Carer's Leave (Incorrect Hours).
The reporting requirements for Sick & Carer's Leave (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Sick & Carer's Leave (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Sleepover or 24-hour care (Incorrect Hours or Rate) applies when the Payee was underpaid Sleepover or 24-hour care in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Sleepover or 24-hour care (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Sleepover or 24-hour care (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Time and Half (Incorrect Hours or Rate) applies when the Payee was underpaid Time and Half in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Time and Half (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Time and Half (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Time and Quarter (Incorrect Hours or Rate) applies when the Payee was underpaid Time and Quarter in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Time and Quarter (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Time and Quarter (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Time Off In Lieu (Taken) (Incorrect Hours) applies when the Payee was underpaid Time Off In Lieu (Taken) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Time Off In Lieu (Taken) (Incorrect Rate).
The reporting requirements for Time Off In Lieu (Taken) (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Time Off In Lieu (Taken) (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Time Off In Lieu (Taken) (Incorrect Rate) applies when the Payee was underpaid Time Off In Lieu (Taken) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Time Off In Lieu (Taken) (Incorrect Hours).
The reporting requirements for Time Off In Lieu (Taken) (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Time Off In Lieu (Taken) (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Training (Ordinary Time) (Incorrect Hours) applies when the Payee was underpaid Training (Ordinary Time) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Training (Ordinary Time) (Incorrect Rate).
The reporting requirements for Training (Ordinary Time) (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Training (Ordinary Time) (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Training (Ordinary Time) (Incorrect Rate) applies when the Payee was underpaid Training (Ordinary Time) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Training (Ordinary Time) (Incorrect Hours).
The reporting requirements for Training (Ordinary Time) (Incorrect Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Training (Ordinary Time) (Incorrect Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Training (Overtime) (Incorrect Hours or Rate) applies when the Payee was underpaid Training (Overtime) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Training (Overtime) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Training (Overtime) (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Travel (Ordinary Time) (Incorrect Hours) applies when the Payee was underpaid Travel (Ordinary Time) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Travel (Ordinary Time) (Incorrect Rate).
The reporting requirements for Travel (Ordinary Time) (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Travel (Ordinary Time) (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Travel (Ordinary Time) (Incorrect Rate) applies when the Payee was underpaid Travel (Ordinary Time) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Travel (Ordinary Time) (Incorrect Hours).
The reporting requirements for Travel (Ordinary Time) (Incorrect Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Travel (Ordinary Time) (Incorrect Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Travel (Overtime) (Incorrect Hours or Rate) applies when the Payee was underpaid Travel (Overtime) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Travel (Overtime) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Travel (Overtime) (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Triple Time (Incorrect Hours or Rate) applies when the Payee was underpaid Triple Time in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Triple Time (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Triple Time (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Workers Compensation (Incorrect Hours or Rate) applies when the Payee was underpaid Workers Compensation in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Workers Compensation (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Sick & Carer's Leave (Incorrect Hours) is now reported under:
Paid Leave Type W (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type W) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
There are XXX Pay Rates in the Termination category.
Death Benefit (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment per Table A: Withholding rates for ETPs, regardless of the ETP Cap Amount.
The reporting requirements for Death Benefit (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit (Tax Free) continues to be reported under ETP Type D ot T (PAYEVNTEMP223).
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are bnot considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Death Benefit (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.
The reporting requirements for Death Benefit (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit (Equal to or less than the Cap) continues to be reported under ETP Type N or B (PAYEVNTEMP223).
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Death Benefit (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Non-Dependant) receives payment per Table A: Withholding rates for ETPs, which is greater than the ETP Cap Amount.
The reporting requirements for Death Benefit (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit (More than the Cap) continues to be reported under ETP Type D, N or B (PAYEVNTEMP223).
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Death Benefit Rostered Days Off (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs, regardless of the ETP Cap Amount.
The reporting requirements for Death Benefit (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit (Tax Free) continues to be reported under ETP Type D ot T (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are bnot considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Death Benefit Rostered Days Off (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.
The reporting requirements for Death Benefit Rostered Days Off (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Rostered Days Off (Equal to or less than the Cap) continues to be reported under ETP Type N or B (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Death Benefit Rostered Days Off (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs, which is greater than the ETP Cap Amount.
The reporting requirements for Death Benefit (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit (More than the Cap) continues to be reported under ETP Type D, N or B (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Death Benefit Sick & Carer's Leave (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs, regardless of the ETP Cap Amount.
The reporting requirements for Death Benefit Sick & Carer's Leave (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Sick & Carer's Leave (Tax Free) continues to be reported under ETP Type D ot T (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are bnot considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Death Benefit Sick & Carer's Leave (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.
The reporting requirements for Death Benefit Sick & Carer's Leave (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Sick & Carer's Leave (Equal to or less than the Cap) continues to be reported under ETP Type N or B (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Death Benefit Sick & Carer's Leave (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs, which is greater than the ETP Cap Amount.
The reporting requirements for Death Benefit Sick & Carer's Leave (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Sick & Carer's Leave (More than the Cap) continues to be reported under ETP Type D, N or B (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Death Benefit Time Off In Lieu (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs, regardless of the ETP Cap Amount.
The reporting requirements for Death Benefit Time Off In Lieu (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Time Off In Lieu (Tax Free) continues to be reported under ETP Type D ot T (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are bnot considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Death Benefit Time Off In Lieu (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.
The reporting requirements for Death Benefit Time Off In Lieu (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Time Off In Lieu (Equal to or less than the Cap) continues to be reported under ETP Type N or B (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Death Benefit Time Off In Lieu (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs, which is greater than the ETP Cap Amount.
The reporting requirements for Death Benefit Time Off In Lieu (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Time Off In Lieu (More than the Cap) continues to be reported under ETP Type D, N or B (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Life Benefit (Tax Free) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment per Table A: Withholding rates for ETPs, which is considered 'tax-free'.
The reporting requirements for Life Benefit (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Life Benefit (Tax Free) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are bnot considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Life Benefit (Equal to or less than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.
The reporting requirements for Life Benefit (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Life Benefit (Equal to or less than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however they are not OTE (SGAA). When the Payee is:
Younger than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (32.00%).
Equal to or older than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (17.00%).
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Life Benefit (More than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment per Table A: Withholding rates for ETPs, which is more than the ETP Cap Amount.
The reporting requirements for Life Benefit (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Life Benefit (More than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Payment in Lieu of Notice (Tax Free) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment in lieu of notice per Table A: Withholding rates for ETPs, which is considered 'tax-free'.
The reporting requirements for Payment in Lieu of Notice (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Payment in Lieu of Notice (Tax Free) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments); however they are OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Payment in Lieu of Notice (Equal to or less than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment in lieu of notice per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.
The reporting requirements for Payment in Lieu of Notice (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Payment in Lieu of Notice (Equal to or less than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the Payee is:
Younger than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (32.00%).
Equal to or older than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (17.00%).
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Payment in Lieu of Notice (More than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment in lieu of notice per Table A: Withholding rates for ETPs, which is more than the ETP Cap Amount.
The reporting requirements for Payment in Lieu of Notice (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Payment in Lieu of Notice (More than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are bnot considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Unused Rostered Days Off (Tax Free) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Rostered Dayd Off per Table A: Withholding rates for ETPs, which is considered 'tax-free'.
The reporting requirements for Unused Rostered Days Off (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Rostered Days Off (Tax Free) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are bnot considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Unused Rostered Days Off (Equal to or less than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Rostered Dayd Off per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.
The reporting requirements for Unused Rostered Days Off (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Rostered Days Off (Equal to or less than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however they are not OTE (SGAA). When the Payee is:
Younger than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (32.00%).
Equal to or older than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (17.00%).
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Rostered Days Off (More than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for Rostered Days Off per Table A: Withholding rates for ETPs, which is more than the ETP Cap Amount.
The reporting requirements for Unused Rostered Days Off (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Rostered Days Off (More than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are bnot considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Unused Sick and Carer's Leave (Tax Free) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs, which is considered 'tax-free'.
The reporting requirements for Unused Sick and Carer's Leave (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Sick and Carer's Leave (Tax Free) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are bnot considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Unused Sick & Carer's Leave (Equal to or less than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.
The reporting requirements for Unused Sick & Carer's Leave (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Sick & Carer's Leave (Equal to or less than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however they are not OTE (SGAA). When the Payee is:
Younger than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (32.00%).
Equal to or older than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (17.00%).
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Sick & Carer's Leave (More than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for Sick & Carer's Leave per Table A: Withholding rates for ETPs, which is more than the ETP Cap Amount.
The reporting requirements for Unused Rostered Days Off (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Rostered Days Off (More than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are bnot considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Unused Time Off In Lieu (Tax Free) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs, which is considered 'tax-free'.
The reporting requirements for Unused Time Off In Lieu (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Time Off In Lieu (Tax Free) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are bnot considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Unused Time Off In Lieu (Equal to or less than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.
The reporting requirements for Unused Time Off In Lieu (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Time Off In Lieu (Equal to or less than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however they are not OTE (SGAA). When the Payee is:
Younger than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (32.00%).
Equal to or older than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (17.00%).
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
Unused Time Off In Lieu (More than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for Time Off In Lieu per Table A: Withholding rates for ETPs, which is more than the ETP Cap Amount.
The reporting requirements for Unused Time Off In Lieu (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Time Off In Lieu (More than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.
The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).
There are four Pay Rates in the Adjustments category.
PAYGW Adjustment (+/-) applies when you need to change the PAYGW calculation within the Pay Run. This Pay Type can be used for positive (increase) and negative (decrease) adjustments to the PAYGW amount.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments increase or decrease the Total PAYGW Balance in Compose (STEP 3 of Pay Day) and are not considered W1 (Total of Salary, Wages, and other payments), Taxable, and OTE (SGAA).
Employer SG Adjustment (+/-) applies when you need to change the Employer SG calculation within the Pay Run. This Pay Type can be used for positive (increase) and negative (decrease) adjustments to the Employer SG amount.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments increase or decrease the Employer SG Balance in Compose (STEP 3 of Pay Day) and are not considered W1 (Total of Salary, Wages, and other payments), Taxable, and OTE (SGAA).
Additional Contributions (RESC) Adjustment (+/-) applies when you need to change the RESC calculation within the Pay Run. This Pay Type can be used for positive (increase) and negative (decrease) adjustments to the RESC amount.
This Pay Type can only be selected if Additional Contributions (RESC) Details are established in the Payee Master File.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments increase or decrease the RESC Balance in Compose (STEP 3 of Pay Day) and are not considered W1 (Total of Salary, Wages, and other payments), Taxable, and OTE (SGAA).
OTE Adjustment (+/-) applies when you need to change the OTE (SGAA) calculation in Process (Step 3 of Pay Day). This Pay Type can be used for positive (increase) and negative (decrease) adjustments to the OTE amount. This Pay Rate should only be used under explicit e-PayDay Go Support personnel instruction.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments increase or decrease the OTE (SGAA) Balance in Process (Step 3 of Pay Day) and are not considered W1 (Total of Salary, Wages, and other payments), Taxable, and OTE (SGAA).
There is one Pay Rate in the Reimbursements category,
Reimbursement applies when you need to repay a Payee for expenses incurred from performing their duties.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. Payments with this pay type increase the Net Pay Balance within the Pay Run and are not considered W1 (Total of Salary, Wages, and other payments), Taxable, or OTE (SGAA).