There are fifty-one Pay Rates in the Back Payments category.
Alternative Duties (Workers Compensation) (Incorrect Hours) applies when the Payee was underpaid Alternative Duties (Workers Compensation) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Alternative Duties (Workers Compensation) (Incorrect Rate).
The reporting requirements for Alternative Duties (Workers' Compensation) (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Alternative Duties (Workers' Compensation) (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Alternative Duties (Workers Compensation) (Incorrect Rate) applies when the Payee was underpaid Alternative Duties (Workers Compensation) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Alternative Duties (Workers Compensation) (Incorrect Hours).
The reporting requirements for Alternative Duties (Workers' Compensation) (Incorrect Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Alternative Duties (Workers' Compensation) (Incorrect Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Annual Leave (Incorrect Hours) applies when the Payee was underpaid Annual Leave in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Annual Leave (Incorrect Rate).
The reporting requirements for Annual Leave (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Annual Leave (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Annual Leave (Incorrect Rate) applies when the Payee was underpaid Annual Leave in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Annual Leave (Incorrect Hours).
The reporting requirements for Annual Leave (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Annual Leave (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Bonus (Marginal Tax) (Incorrect Hours or Rate) applies when the Payee was underpaid Bonus (Marginal Tax) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Bonus (Marginal Tax) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Bonus (Marginal Tax) (Incorrect Hours or Rate) is now reported under:
Bonuses and Commission (PAYEVNTEMP262) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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 OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Bonuses and Commissions when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Breach of Meal Break (Incorrect Hours or Rate) applies when the Payee was underpaid Breach of Meal Break in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Breach of Meal Break (Incorrect Hours or Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Breach of Meal Break (Incorrect Hours or Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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 OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Breach of Rest Break between Shifts (Incorrect Hours or Rate) applies when the Payee was underpaid Breach of Rest Break between Shifts in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Breach of Rest Break between Shifts (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Breach of Rest Break between Shifts (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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 OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Casual Loading (Incorrect Hours or Rate) applies when the Payee was underpaid Casual Loading in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Casual Loading (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Casual Loading (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Casual Loading (OTE, Incorrect Hours or Rate) applies when the Payee was underpaid Casual Loading (OTE) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Casual Loading (OTE, Incorrect Hours or Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Casual Loading (OTE, Incorrect Hours or Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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 OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Commission (Marginal Tax) (Incorrect Hours or Rate) applies when the Payee was underpaid Commission (Marginal Tax) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Commission (Marginal Tax) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Commission (Marginal Tax) (Incorrect Hours or Rate) is now reported under:
Bonuses and Commission (PAYEVNTEMP262) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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 OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Bonuses and Commissions when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Commission (Overtime, Marginal Tax, Incorrect Hours or Rate) applies when the Payee was underpaid Commission (Overtime, Marginal Tax) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Commission (Overtime, Marginal Tax, Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Commission (Overtime, Marginal Tax, Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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 OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Compassionate & Bereavement Leave (Incorrect Hours) applies when the Payee was underpaid Compassionate & Bereavement Leave in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Compassionate & Bereavement Leave (Incorrect Rate).
The reporting requirements for Compassionate & Bereavement Leave (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Compassionate & Bereavement Leave (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Compassionate & Bereavement Leave (Incorrect Rate) applies when the Payee was underpaid Compassionate & Bereavement Leave in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Compassionate & Bereavement Leave (Incorrect Hours).
The reporting requirements for Compassionate & Bereavement Leave (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Compassionate & Bereavement Leave (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Directors Fees (Incorrect Hours or Rate) applies when the Payee was underpaid Directors Fees in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Directors Fees (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Directors Fees (Incorrect Hours or Rate) is now reported under:
Directors' Fees (PAYEVNTEMP264) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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 OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Bonuses and Commissions when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Double Time and Half (Incorrect Hours or Rate) applies when the Payee was underpaid Double Time and Half in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Double Time and Half (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Time and Half (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Double Time and Quarter (Incorrect Hours or Rate) applies when the Payee was underpaid Double Time and Quarter in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Double Time and Quarter (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Time and Quarter (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Double Time (Incorrect Hours or Rate) applies when the Payee was underpaid Double Time in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Double Time (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Time (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Government Paid Parental Leave (PPPL) (Incorrect Hours or Rate) applies when the Payee was underpaid Government Paid Parental Leave (PPPL) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Government Paid Parental Leave (PPPL) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Government Paid Parental Leave (PPPL) (Incorrect Hours) is now reported under:
Paid Leave Type P (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type P) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Jury Duty (Incorrect Hours) applies when the Payee was underpaid Jury Duty in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Jury Duty (Incorrect Rate).
The reporting requirements for Jury Duty (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Jury Duty (Incorrect Hours) is now reported under:
Paid Leave Type A (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Jury Duty (Incorrect Rate) applies when the Payee was underpaid Jury Duty in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Jury Duty (Incorrect Hours).
The reporting requirements for Jury Duty (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Jury Duty (Incorrect Rate) is now reported under:
Paid Leave Type A (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Leave Loading (Incorrect Hours or Rate) applies when the Payee was underpaid Leave Loading in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Leave Loading (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Leave Loading (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Leave Loading (Incorrect Hours or Rate, OTE) applies when the Payee was underpaid Leave Loading (OTE) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Leave Loading (Incorrect Hours or Rate, OTE) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Leave Loading (Incorrect Hours or Rate, OTE) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Leave - Other (Incorrect Hours) applies when the Payee was underpaid Leave - Other in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Leave - Other (Incorrect Rate).
The reporting requirements for Leave - Other (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Leave - Other (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Leave - Other (Incorrect Rate) applies when the Payee was underpaid Leave - Other in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Leave - Other (Incorrect Hours).
The reporting requirements for Leave - Other (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Leave - Other (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Long Service Leave (Incorrect Hours) applies when the Payee was underpaid Long Service Leave in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Long Service Leave (Incorrect Rate).
The reporting requirements for Long Service Leave (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Long Service Leave (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Long Service Leave (Incorrect Rate) applies when the Payee was underpaid Long Service Leave in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Long Service Leave (Incorrect Hours).
The reporting requirements for Long Service Leave (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Long Service Leave (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Long Service Leave (includes Casual Loading, Incorrect Hours) applies when the Payee was underpaid Long Service Leave in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Long Service Leave (includes Casual Loading, Incorrect Rate).
The reporting requirements for Long Service Leave (includes Casual Loading, Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Long Service Leave (includes Casual Loading, Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Long Service Leave (includes Casual Loading, Incorrect Rate) applies when the Payee was underpaid Long Service Leave in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Long Service Leave (includes Casual Loading, Incorrect Hours).
The reporting requirements for Long Service Leave (includes Casual Loading, Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Long Service Leave (includes Casual Loading, Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Ordinary Time (Incorrect Hours) applies when the Payee was underpaid Ordinary Time in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Ordinary Time (Incorrect Rate).
The reporting requirements for Ordinary Time (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Ordinary Time (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Ordinary Time (Incorrect Rate) applies when the Payee was underpaid Ordinary Time in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Ordinary Time (Incorrect Hours).
The reporting requirements for Ordinary Time (Incorrect Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Ordinary Time (Incorrect Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Overtime Bonus (Marginal Tax) (Incorrect Hours or Rate) applies when the Payee was underpaid Overtime Bonus (Marginal Tax) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Overtime Bonus (Marginal Tax) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Overtime Bonus (Marginal Tax) (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Payer Paid Parental Leave (PPPL) (Incorrect Hours or Rate) applies when the Payee was underpaid Payer Paid Parental Leave (PPPL) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Payer Paid Parental Leave (PPPL) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Payer Paid Parental Leave (PPPL) (Incorrect Hours) is now reported under:
Paid Leave Type P (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type P) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Public Holiday (Taken) (Incorrect Hours) applies when the Payee was underpaid Public Holiday (Taken) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Public Holiday (Taken) (Incorrect Rate).
The reporting requirements for Public Holiday (Taken) (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Public Holiday (Taken) (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Public Holiday (Taken) (Incorrect Rate) applies when the Payee was underpaid Public Holiday (Taken) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Public Holiday (Taken) (Incorrect Hours).
The reporting requirements for Public Holiday (Taken) (Incorrect Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Public Holiday (Taken) (Incorrect Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Public Holiday (Worked) (Incorrect Hours) applies when the Payee was underpaid Public Holiday (Worked) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Public Holiday (Worked) (Incorrect Rate).
The reporting requirements for Public Holiday (Worked) (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Public Holiday (Worked) (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Public Holiday (Worked) (Incorrect Rate) applies when the Payee was underpaid Public Holiday (Worked) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Public Holiday (Worked) (Incorrect Hours).
The reporting requirements for Public Holiday (Worked) (Incorrect Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Public Holiday (Worked) (Incorrect Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Rostered Day Off (Taken) (Incorrect Hours) applies when the Payee was underpaid Rostered Day Off (Taken) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Rostered Day Off (Taken) (Incorrect Rate).
The reporting requirements for Rostered Day Off (Taken) (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rostered Day Off (Taken) (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Rostered Day Off (Taken) (Incorrect Rate) applies when the Payee was underpaid Rostered Day Off (Taken) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Rostered Day Off (Taken) (Incorrect Hours).
The reporting requirements for Rostered Day Off (Taken) (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rostered Day Off (Taken) (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Shift Penalty (Incorrect Hours or Rate) applies when the Payee was underpaid Shift Penalty in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Shift Penalty (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Shift Penalty (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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 OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Sick & Carer's Leave (Incorrect Hours) applies when the Payee was underpaid Sick & Carer's Leave in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Sick & Carer's Leave (Incorrect Rate).
The reporting requirements for Sick & Carer's Leave (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Sick & Carer's Leave (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Sick & Carer's Leave (Incorrect Rate) applies when the Payee was underpaid Sick & Carer's Leave in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Sick & Carer's Leave (Incorrect Hours).
The reporting requirements for Sick & Carer's Leave (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Sick & Carer's Leave (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Sleepover or 24-hour care (Incorrect Hours or Rate) applies when the Payee was underpaid Sleepover or 24-hour care in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Sleepover or 24-hour care (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Sleepover or 24-hour care (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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 OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Time and Half (Incorrect Hours or Rate) applies when the Payee was underpaid Time and Half in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Time and Half (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Time and Half (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Time and Quarter (Incorrect Hours or Rate) applies when the Payee was underpaid Time and Quarter in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Time and Quarter (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Time and Quarter (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Time Off In Lieu (Taken) (Incorrect Hours) applies when the Payee was underpaid Time Off In Lieu (Taken) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Time Off In Lieu (Taken) (Incorrect Rate).
The reporting requirements for Time Off In Lieu (Taken) (Incorrect Hours) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Time Off In Lieu (Taken) (Incorrect Hours) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Time Off In Lieu (Taken) (Incorrect Rate) applies when the Payee was underpaid Time Off In Lieu (Taken) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Time Off In Lieu (Taken) (Incorrect Hours).
The reporting requirements for Time Off In Lieu (Taken) (Incorrect Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Time Off In Lieu (Taken) (Incorrect Rate) is now reported under:
Paid Leave Type O (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type O) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Training (Ordinary Time) (Incorrect Hours) applies when the Payee was underpaid Training (Ordinary Time) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Training (Ordinary Time) (Incorrect Rate).
The reporting requirements for Training (Ordinary Time) (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Training (Ordinary Time) (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Training (Ordinary Time) (Incorrect Rate) applies when the Payee was underpaid Training (Ordinary Time) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Training (Ordinary Time) (Incorrect Hours).
The reporting requirements for Training (Ordinary Time) (Incorrect Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Training (Ordinary Time) (Incorrect Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Training (Overtime) (Incorrect Hours or Rate) applies when the Payee was underpaid Training (Overtime) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Training (Overtime) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Training (Overtime) (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Travel (Ordinary Time) (Incorrect Hours) applies when the Payee was underpaid Travel (Ordinary Time) in a prior pay period, as incorrect hours were recorded.
DO NOT use this Pay Rate if the leave balances are not to be changed; instead, use Travel (Ordinary Time) (Incorrect Rate).
The reporting requirements for Travel (Ordinary Time) (Incorrect Hours) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Travel (Ordinary Time) (Incorrect Hours) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Travel (Ordinary Time) (Incorrect Rate) applies when the Payee was underpaid Travel (Ordinary Time) in a prior pay period, as the $ (or % of Rate Per Hour) was incorrect.
DO NOT use this Pay Rate if the leave balances are to be changed; instead, use Travel (Ordinary Time) (Incorrect Hours).
The reporting requirements for Travel (Ordinary Time) (Incorrect Rate) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Travel (Ordinary Time) (Incorrect Rate) continues to be reported under:
Gross (PAYEVNTEMP258) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Gross Payments when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Travel (Overtime) (Incorrect Hours or Rate) applies when the Payee was underpaid Travel (Overtime) in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Travel (Overtime) (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Travel (Overtime) (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Triple Time (Incorrect Hours or Rate) applies when the Payee was underpaid Triple Time in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Triple Time (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Triple Time (Incorrect Hours or Rate) is now reported under:
Overtime (PAYEVNTEMP263) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Overtime when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.
Workers Compensation (Incorrect Hours or Rate) applies when the Payee was underpaid Workers Compensation in a prior pay period, as either the hours or $ (or % of Rate Per Hour) were incorrect.
The reporting requirements for Workers Compensation (Incorrect Hours or Rate) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Sick & Carer's Leave (Incorrect Hours) is now reported under:
Paid Leave Type W (PAYEVNTEMP268) when it is less than 12 months overdue.
Lump Sum Type E (PAYEVNTEMP224) when it is equal to or more than 12 months overdue.
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); however, they are not OTE (SGAA). When the payment is:
Less than 12 months overdue and relates to:
The current financial year, PAYGW is calculated per Schedule 5, Method (B (i).
A prior financial year, PAYGW is calculated per Schedule 5, Method (B (ii).
Equal to or more than 12 months overdue, PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Taxation Balances (Year to Date).
Paid Leave (Type W) when the payment is less than 12 months overdue.
Lump Sum (Type E) when the payment is equal to or more than 12 months overdue.