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 of payments for Casual Loading is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Casual Loading is now reported separately under Overtime.
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. However, they are not OTE (SGAA).