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 of payments for Breach of Meal Break has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Breach of Meal Break continues to be reported under Gross.
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, and OTE (SGAA).