🎯 Schedule 7, Marginal Tax Rate is applicable when the payment is ≥ $300.00 Gross.
🎯 Schedule 7, Lump Sum A is applicable when the payment is < $300.00 Gross.
🎯 Schedule 11, 17.00% is applicable when the Payee is ≥ Preservation age.
🎯 Schedule 11, 32.00% is applicable when the Payee is < Preservation age.
Paid Leave (PAYEVNTEMP268)
U
Lump Sum Payments (PAYEVNTEMP224)
A, B & D
Employment Termination Payments (PAYEVNTEMP223)
R, O, S or P
D, B or N
B or N
D or T
Regular & Seniors and Pensioners
Schedule 7 – Tax table for unused leave payments on termination of employment
Schedule 11 – Tax table for employment termination payments
Working Holiday Maker
Schedule 15 - Working Holiday Maker (NAT 75331)
Schedule 1 – Tax Scale 3 (NAT 1004)
Schedule 1 – Tax Scale 4 (NAT 1004)
No TFN
Schedule 1 – Tax Scale 4 (NAT 1004)
Foreign Resident
Schedule 1 – Tax Scale 3 (NAT 1004)
Seasonal Worker Programme
Seasonal Worker Programme and Pacific Labour Scheme
Horticulturists and Shearers
Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry (NAT 1013)
Death Benefit (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = N or B.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, 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).
Death Benefit (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Non-Dependant) receives payment per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D, N or B.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, 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).
Death Benefit (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment per Table A: Withholding rates for ETPs regardless of the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D or T.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Death Benefit Rostered Days Off (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = N or B.
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).
Death Benefit Rostered Days Off (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D, N or B.
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).
Death Benefit Rostered Days Off (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs regardless of the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D or T.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Death Benefit Sick & Carer's Leave (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = N or B.
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).
Death Benefit Sick & Carer's Leave (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D, N or B.
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).
Death Benefit Sick & Carer's Leave (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs regardless of the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D or T.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Death Benefit Time Off In Lieu (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = N or B.
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).
Death Benefit Time Off In Lieu (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D, N or B.
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).
Death Benefit Time Off In Lieu (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs regardless of the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D or T.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Employment before 1 July 1983 (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment per Table A: Withholding rates for ETPs which relates to employment before 1 July 1983.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D, B, N or T.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Employment before 1 July 1983 (Tax Free Component) is applicable when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment that relates to employment before 1 July 1983 per Table A: Withholding rates for ETPs.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Life Benefit (Equal to or less than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, 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).
Life Benefit (More than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, 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).
Lump Sum Payment (Genuine Redundancy or Early Retirement) is applicable when the Payee has ceased employment due to Ill Health or Redundancy and requires payment based on their complete years of service up to the age-pension age.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under Lump Sum Type Code = D.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Lump Sum Payment (Invalidity, Tax Free Component) is applicable when the Payee ceases employment due to Ill Health and receives a payment that relates to Invalidity per Table A: Withholding rates for ETPs.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Payment in Lieu of Notice (Equal to or less than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment in lieu of notice per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.
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).
Payment in Lieu of Notice (More than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment in lieu of notice per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.
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).
Unpaid Annual Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Annual Leave hours the Payee took.
This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Annual Leave. If the Death Beneficiary needs to receive a payment for unused Annual Leave, please refer to Unused Annual Leave (Death Benefit).
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Bonus (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Bonus the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Breach of Meal Break (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Breach of Meal Break hours the payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Breach of Rest Break between Shifts (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Breach of Rest Break between Shifts hours the payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Casual Loading (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Casual Loading hours the payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unpaid Casual Loading (OTE, Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Casual Loading (OTE) hours the payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Commission (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Commission the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Compassionate & Bereavement Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Compassionate & Bereavement Leave hours the Payee took.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Directors' Fees (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Commission the Director's Fees the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGA
Unpaid Double Time and Half (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Double Time and Half hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unpaid Double Time and Quarter (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Double Time and Quarter hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unpaid Double Time (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Double Time hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unpaid Government Paid Parental Leave (GPPL) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Government Paid Parental Leave (GPPL) hours the Payee took.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unpaid Leave Loading (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Leave Loading hours the Payee took.
This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Annual Leave and is entitled to Leave Loading. If the Death Beneficiary needs to receive a payment for unused Annual Leave, please refer to Unused Leave Loading (Death Benefit).
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unpaid Leave Loading (OTE) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Leave Loading (OTE) hours the Payee took.
This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Annual Leave and is entitled to Leave Loading (OTE). If the Death Beneficiary needs to receive a payment for unused Annual Leave, please refer to Unused Leave Loading (OTE) (Death Benefit).
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 not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Leave - Other (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Leave - Other hours the Payee took.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Long Service Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Long Service Leave hours the Payee took.
This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Long Service Leave. If the Death Beneficiary needs to receive a payment for unused Long Service Leave, please refer to Unused Long Service Leave (Death Benefit).
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Ordinary Time (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Ordinary Time hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Overtime Bonus (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for an unpaid Overtime Bonus the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unpaid Payer Paid Parental Leave (PPPL) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Payer Paid Parental Leave (PPPL) hours the Payee took.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unpaid Public Holiday (Taken) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Public Holiday (Taken) hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Public Holiday (Worked) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Public Holiday (Worked) hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Return To Work (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Return To Work bonus the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Rostered Day Off (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the Rostered Days Off (Taken) hours the Payee took.
This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Rostered Days Off. If the Death Beneficiary needs to receive a payment for unused Rostered Days Off, please refer to
Death Benefit Rostered Days Off (Tax Free).
Death Benefit Rostered Days Off (Equal to or less than the Cap).
Death Benefit Rostered Days Off (More than the Cap).
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Shift Penalty (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Shift Penalty hours the Payee took.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Sick & Carer's Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the Sick & Carer's Leave hours the Payee took.
This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Rostered Days Off. If the Death Beneficiary needs to receive a payment for unused Rostered Days Off, please refer to
Death Benefit Sick & Carer's Leave (Tax Free).
Death Benefit Sick & Carer's Leave (Equal to or less than the Cap).
Death Benefit Sick & Carer's Leave (More than the Cap).
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Sleepover or 24-hour care (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Unpaid Sleepover or 24-hour care hours the Payee took.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Time and Half (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Time and Half hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unpaid Time and Quarter (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Time and Quarter hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unpaid Time Off In Lieu (Taken) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the Unpaid Time Off In Lieu (Taken) hours the Payee took.
This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Rostered Days Off. If the Death Beneficiary needs to receive a payment for unused Rostered Days Off, please refer to
Death Benefit Time Off In Lieu (Tax Free).
Death Benefit Time Off In Lieu (Equal to or less than the Cap).
Death Benefit Time Off In Lieu (More than the Cap).
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Training (Ordinary Time) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Training (Ordinary Time) hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Training (Overtime) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Training (Overtime) hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unpaid Travel (Ordinary Time) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Travel (Ordinary Time) hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).
Unpaid Travel (Overtime) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Travel (Overtime) hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unpaid Triple Time (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Triple Time hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unpaid Workers Compensation (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Workers Compensation hours the Payee was entitled to.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unused Annual Leave (after 17 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment relating to unused Annual Leave accrued after 17 August 1993.
The reporting of these payments has changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, these payments are now reported separately under Paid Leave Type Code = U.
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).
Unused Annual Leave (before 16 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment related to unused Annual Leave that accrued before 17 August 1993.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under Lump Sum Type Code = T.
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).
Unused Annual Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment unused Annual Leave.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File and Leave Entitlements are applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unused Annual Leave (Genuine Redundancy, Invalidity, or Early Retirement) applies when the Payee has ceased employment due to Illness or Redundancy and receives a payment related to unused Annual Leave.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under Lump Sum Type Code = R.
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).
Unused Leave Loading (after 17 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation, or Transfer and receives a payment that relates to unused Leave Loading, which was applicable to Annual Leave accrued after 17 August 1993.
The reporting of these payments has changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, these payments are now reported separately under Paid Leave Type Code = U.
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).
Unused Leave Loading (before 16 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation, or Transfer and receives a payment that relates to unused Leave Loading, which applied to Annual Leave accrued before 17 August 1993.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under Lump Sum Type Code = T.
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).
Unused Leave Loading (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for unused Leave Loading, which applies to Annual Leave (Death Benefit).
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unused Leave Loading (Genuine Redundancy, Invalidity or Early Retirement) applies when the Payee ceased employment due to Ill Health or Redundancy and receives a payment related to unused Leave Loading, which applies to Unused Annual Leave (Genuine Redundancy, Invalidity or Early Retirement).
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under Lump Sum Type Code = R.
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).
Unused Long Service Leave (16 August 1978 to 17 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation, or Transfer and receives a payment related to unused Long Service Leave accrued between 16 August 1978 and 17 August 1993.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under Lump Sum Type Code = T.
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).
Unused Long Service Leave (after 17 August 1993) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment related to unused Long Service Leave accrued after 17 August 1993.
The reporting of these payments has changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, these payments are now reported separately under Paid Leave Type Code = U.
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).
Unused Long Service Leave (before 16 August 1978) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, or Transfer and receives a payment related to unused Long Service Leave accrued before 16 August 1978.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. These Payments continue to be reported under Lump Sum Type Code = B.
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).
Unused Long Service Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for unused Long Service Leave.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
Unused Long Service Leave (Genuine Redundancy, Invalidity, or Early Retirement) applies when the Payee has ceased employment due to Illness or Redundancy and receives a payment related to unused Long Service Leave.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. These payments continue to be reported under Lump Sum Type Code = R.
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).
Rostered Days Off (Equal to or less than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Rostered Dayd Off per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.
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).
Rostered Days Off (More than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for Rostered Days Off per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.
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).
Sick & Carer's Leave (Equal to or less than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.
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).
Sick & Carer's Leave (More than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for Sick & Carer's Leave per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.
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).
Time Off In Lieu (Equal to or less than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.
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).
Time Off In Lieu (More than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for Time Off In Lieu per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.
The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.
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).