🎯 If you are unsure if these Pay Rates apply to your circumstances, please refer to the Payee's Employment Contract or obtain advice from the Australian Taxation Office or Fair Work Ombudsman.
There are twenty-two Pay Rates in the Worked category.Â
Alternative Duties (Workers Compensation) applies when the Payee has returned to work and performs duties different from the current job role (suitable for their injury). The individual States and Territories govern Workers' Compensation.
The reporting of payments for Alternative Duties (Workers' Compensation) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Alternative Duties (Workers Compensation) continues to be reported under Gross (PAYEVNTEMP258).
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 considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Gross Payments Total within Taxation Balances (Year to Date) in the Payee Master File.
Breach of Meal Break applies when the Payee has not been able to take their unpaid Meal Break within the required hours since commencing their shift or at the agreed-upon time. For example, under the following awards, Payees are entitled to be paid 200.00% of their ordinary hourly rate for the time they work until they get a meal break, if the meal break is taken later than 5 hours after starting work, or at the agreed-upon time.
The reporting of payments for Breach of Meal Break has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Breach of Meal Break continues to be reported under Gross (PAYEVNTEMP258).
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 using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Gross Payments Total within Taxation Balances (Year to Date) in the Payee Master File.
Breach of Rest Break between Shifts applies when the Payee is not provided with adequate hours of rest between completing their last shift and commencing their next. Learn about an employee’s entitlement to meal breaks, rest breaks and split shifts. 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 until released from duty if the rest break is less than 10 hours between shifts;
The reporting of payments for Breach of Rest Break between Shifts has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Breach of Rest Break between Shifts continues to be reported under Gross (PAYEVNTEMP258).
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 using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Gross Payments Total within Taxation Balances (Year to Date) in the Payee Master File.
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 (PAYEVNTEMP263).
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 using the Marginal Tax Rate. However, they are not OTE (SGAA).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
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 (PAYEVNTEMP258).
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 using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Gross Payments Total within Taxation Balances (Year to Date) in the Payee Master File.
Directors' Fees apply when the Payee requires compensation for services performed as a Company Director. In certain circumstances, a Director may also receive Ordinary Time.
The reporting of payments for Directors' Fees is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Directors' Fees are now reported separately under Directors' Fees (PAYEVNTEMP264).
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 considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Directors' Fees within Taxation Balances (Year to Date) in the Payee Master File.
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 (PAYEVNTEMP263).
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 using the Marginal Tax Rate. However, they are not OTE (SGAA).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
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 (PAYEVNTEMP263).
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).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
Double Time and Quarter 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 Sugar Industry Award 2020 [MA000087]. The Full Time or Part Time Payee is entitled to be paid 225.00% of their ordinary hourly rate for the time they work on a weekend.
The reporting of payments for Double Time and Quarter is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Double Time and Quarter is now reported separately under Overtime (PAYEVNTEMP263).
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 using the Marginal Tax Rate. However, they are not OTE (SGAA).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
Ordinary Time is the default Pay Rate assigned to all Payees to pay their Ordinary Hours. If the Payee is Casual, this Pay Type is used with Casual Loading (OTE). For example, under the;Â
Clerks - Private Sector Award 2020 [MA000002]. A Level 1—Year 1 Adult Payee is entitled to be paid $22.67 per hour if they are classified as full-time for their ordinary hours worked between 7.00 am and 7.00 pm on Monday to Friday.
General Retail Industry Award 2020 [MA000004]. A Level 1 Adult Retail Payee is entitled to be paid $23.38 per hour if they are classified as full-time for their ordinary hours worked between 7.00 am and 9.00 pm on Monday to Friday
The reporting of payments for Ordinary Time has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Ordinary Time continues to be reported under Gross (PAYEVNTEMP258).
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 considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Gross Payments Total within Taxation Balances (Year to Date) in the Payee Master File.
Public Holiday (Worked) applies when the Payee is entitled to loading on their standard rate of pay as they are required to work on a Public Holiday. For example, under the following Awards, the Payee is entitled to be paid 250.00% of their ordinary hourly rate for the time they work on a Public Holiday.
The reporting of payments for Public Holiday (Worked) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance, Public Holiday (Worked) continues to be reported under Gross (PAYEVNTEMP258).
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 considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Gross Payments Total within Taxation Balances (Year to Date) in the Payee Master File.
Rostered Days Off (Banked) applies when there is a written agreement to allow ordinary time worked to be banked as Rostered Days Off, allowing the Payee to take paid time off instead of being paid ordinary time. For example, under the following Awards, the Payee and the Payer may agree in writing for the Payee to take time off instead of being paid for a particular amount of ordinary time that has been worked;
Payments with this Pay Rate use the Quantity entered in the Pay Run to increase the Rostered Days Off Balance and are not considered W1 (Total of Salary, Wages, and other payments), Taxable, or OTE (SGAA).
Shift Penalty applies when the Payee is entitled to loading on their standard rate of pay as they are required to commence work early in the morning or late in the evening. For example, under the General Retail Industry Award 2020 [MA000004], a baking production Payee who begins a shift at or after 2 a.m. and before 6 a.m. is entitled to an early morning shift rate of 112.5% of the minimum hourly rate for full-time and part-time employees and 137.5% of the minimum hourly rate for casual employees, inclusive of the casual loading.
The reporting of payments for Shift Penalty has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance, Shift Penalty continues to be reported under Gross (PAYEVNTEMP258).
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 considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Gross Payments Total within Taxation Balances (Year to Date) in the Payee Master File.
Sleepover or 24-hour care applies when the Payee is entitled to loading on their standard rate of pay for the hours they have slept at the place of work to be on call for emergencies. For example, under the Aged Care Award 2010 [MA000018]. A Payee is entitled to an additional 5.2% of the standard rate for each night on which they sleepover.
The reporting of payments for Sleepover or 24-hour care has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance, Sleepover or 24-hour care continues to be reported under Gross (PAYEVNTEMP258).
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 considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Gross Payments Total within Taxation Balances (Year to Date) in the Payee Master File.
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;
General Industry Retail Award [MA000004]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 3 hours of overtime they work Monday to Saturday.
Mining Industry Award 2020 [MA000011]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 3 hours of overtime they work Monday to Saturday.
Clerks - Private Sector Award 2020 [MA000002]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 2 hours of overtime they work Monday to Saturday.
Pharmacy Industry Award 2020 [MA000012]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 2 hours of overtime they work Monday to Saturday.
The reporting of payments for Time and Half is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Time and Half is now reported separately under Overtime (PAYEVNTEMP263).
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 using the Marginal Tax Rate. However, they are not OTE (SGAA).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
Time and Quarter 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 be paid 125.00% of their ordinary hourly rate for the time they work on Saturdays.
The reporting of payments for Time and Quarter is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Time and Quarter is now reported separately under Overtime (PAYEVNTEMP263).
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 using the Marginal Tax Rate. However, they are not OTE (SGAA).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
Time Off In Lieu (Banked) applies when there is a written agreement to allow overtime worked to be banked as Time Off In Lieu, allowing the Payee to take paid time off instead of being paid overtime pay. For example, under the following Awards, the Payee and the Payer may agree in writing for the Payee to take time off instead of being paid for a particular amount of overtime that has been worked;
Payments with this Pay Rate use the Quantity entered in the Pay Run to increase the Time Off In Lieu Balance and are not considered W1 (Total of Salary, Wages, and other payments), Taxable, or OTE (SGAA).
Triple Time applies when the Payee is entitled to loading on their standard hourly rate as they must work overtime or on a particular day of the year (such as a weekend). For example, under the Broadcasting, Recorded Entertainment and Cinemas Award 2020 [MA000091], a full or Part-Time Payee is entitled to 300% of the minimum hourly rate for any hours worked more than 12 hours per day.
The reporting of payments for Time and Quarter is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Time and Quarter is now reported separately under Overtime (PAYEVNTEMP263).
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 using the Marginal Tax Rate. However, they are not OTE (SGAA).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
Travel (Ordinary Time) applies when a Payee must travel for distance work during their Ordinary Working Hours. For example, under the Restaurant Industry Award 2020 [MA000119]. The Employer must pay the Payee who works away from the Employer's workplace at their minimum hourly rate for time spent travelling both ways between the employee’s residence and their place of work.
The reporting of payments for Travel (Ordinary Time) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance, Travel (Ordinary Time)Â continues to be reported under Gross (PAYEVNTEMP258).
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 considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Gross Payments Total within Taxation Balances (Year to Date) in the Payee Master File.
Travel (Overtime) applies to Payees who must travel outside their Ordinary Working Hours. If the Payee is Casual, this Pay Type is used with Casual Loading. For example, under the Food, Beverage and Tobacco Manufacturing Award 2020 [MA000073]. A Payee required to transfer permanently from the Payee’s usual workplace to another locality must be paid travelling time at 150% of the ordinary hourly rate on Sundays and Public Holidays for necessary travel between the Payee's usual workplace and the new locality.
The reporting of payments for Travel (Overtime) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Travel (Overtime) is now reported separately under Overtime (PAYEVNTEMP263).
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 using the Marginal Tax Rate. However, they are not OTE (SGAA).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
Training (Ordinary Time) applies to Payees who must complete Training during their Ordinary Working Hours. For example, under the Security Services Industry Award 2020 [MA000016], the payee must be paid Ordinary Time for time spent attending training courses at the payer's direction.
The reporting of payments for Training (Ordinary Time) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance, Training (Ordinary Time)Â continues to be reported under Gross (PAYEVNTEMP258).
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 considered W1 (Total of Salary, Wages, and other payments), Taxable using the Marginal Tax Rate, and OTE (SGAA).
The value of these transactions is stored in Gross Payments Total within Taxation Balances (Year to Date) in the Payee Master File.
Training (Overtime) applies to Payees who are required to complete Training outside their span of Ordinary Working Hours. If the Payee is Casual, this Pay Type is used with Casual Loading.
The reporting of payments for Training (Overtime) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Training (Overtime) is now reported separately under Overtime (PAYEVNTEMP263).
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 using the Marginal Tax Rate. However, they are not OTE (SGAA).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.