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