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 of payments for Double Time is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Double Time 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).