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 of Casual Loading (OTE) payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Casual Loading (OTE) 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).