There are twenty-five Pay Rates in the Leave category.
Annual Leave applies when the Payee is paid for their absence from work. The entitlement to annual leave comes from the National Employment Standards (NES). If the Payee is entitled to loading when Annual Leave is taken, this Pay Rate is used in conjunction with Leave Loading (OTE) or Leave Loading.
The reporting requirements for Annual Leave have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Annual Leave is now reported under Paid Leave Type O (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Annual Leave (Cashed Out) applies when the Payee is paid without taking an absence from work. If the Payee is entitled to loading when Annual Leave is taken, this Pay Rate is used in conjunction with Leave Loading (Cashed Out, OTE) or Leave Loading (Cashed Out). For example, the following Awards contain a provision that allows the Payee to 'cash out' their Annual Leave;
The reporting of payments for Annual Leave (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Annual Leave (Cashed Out)is now reported separately under Paid Leave Type C (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in Paid Leave within Taxation Balances (Year to Date) in the Payee Master File.
Annual Leave (Half Pay) applies when the Payee is paid for their absence from work. The entitlement to annual leave comes from the National Employment Standards (NES). If the Payee is entitled to loading when Annual Leave is taken, this Pay Rate is used in conjunction with Leave Loading (OTE) or Leave Loading.
The reporting requirements for Annual Leave (Half Pay) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Annual Leave (Half Pay) is now reported under Paid Leave Type O (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Compassionate & Bereavement Leave applies when the Payee is being paid for their absence from work to help them deal with the death, life-threatening illness or injury of a member of their immediate family or household.
The reporting requirements for Compassionate & Bereavement Leave have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Compassionate & Bereavement Leave is now reported under Paid Leave Type O (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Government Paid Parental Leave (GPPL) applies when the Payee is paid by the payer on behalf of Services Australia (Centrelink) for their absence from work due to becoming the primary carer of a newborn or newly adopted child.
The reporting of payments for Government Paid Parental Leave (GPPL) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Government Paid Parental Leave (GPPL) is now reported separately under Paid Leave Type P (PAYEVNTEMP268).
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 Paid Leave within Taxation Balances (Year to Date) in the Payee Master File.
Jury Duty applies when the Payee is being paid for their absence from work due to being selected for Jury Duty.
The reporting of payments for Compassionate & Bereavement Leave is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Compassionate & Bereavement Leave is now reported separately under Paid Leave Type A (PAYEVNTEMP268).
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 Paid Leave within Taxation Balances (Year to Date) in the Payee Master File.
Leave Loading applies when the Payee is being paid for their absence from work, and the payment is linked to the lost opportunity to work overtime. For example, under the Banking, Finance and Insurance Award 2020 [MA000019], a payee is entitled to an Annual Leave Loading of 17.50% when taking Annual Leave.
The reporting of payments for Leave Loading is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Leave 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); however, they are not OTE (SGAA) or Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
Leave Loading (Cashed Out) applies when the Payee is being paid without taking an absence from work and the payment is linked to the lost opportunity to work overtime. For example, under the Banking, Finance and Insurance Award 2020 [MA000019], a payee is entitled to an Annual Leave Loading of 17.50% when taking Annual Leave.
The reporting of payments for Leave Loading (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Leave Loading (Cashed Out) 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 Schedule 5, Method B (ii). However, they are not OTE (SGAA). PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
Leave Loading (Cashed Out, OTE) applies when the Payee is being paid without taking an absence from work and the payment is not linked to the lost opportunity to work overtime. For example, under the Banking, Finance and Insurance Award 2020 [MA000019], a payee is entitled to an Annual Leave Loading of 17.50% when taking Annual Leave.
The reporting of payments for Leave Loading (Cashed Out, OTE) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Leave Loading (Cashed Out, OTE) is now reported separately under Paid Leave Type C (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in Paid Leave within Taxation Balances (Year to Date) in the Payee Master File.
Leave Loading (OTE) applies when the Payee is being paid for their absence from work and the payment is not linked to the lost opportunity to work overtime. For example, under the Banking, Finance and Insurance Award 2020 [MA000019], a payee is entitled to an Annual Leave Loading of 17.50% when taking Annual Leave.
The reporting of payments for Leave Loading (OTE) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Leave Loading (OTE) is now reported separately under Paid Leave Type O (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in Paid Leave within Taxation Balances (Year to Date) in the Payee Master File.
Leave - Other applies when the Payee is being paid for their absence from work due to experiencing Domestic Violence. The entitlement to annual leave comes from the National Employment Standards (NES).
The reporting requirements for Leave - Other have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Leave - Other is now reported under Paid Leave Type O (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Leave Without Pay applies when the Payee is on Leave and not being paid for their time off.
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable, or OTE (SGAA).
Long Service Leave applies when the Payee is paid for their absence from work. It is a national workplace entitlement that most long-serving employees, including casuals, are eligible for.
The reporting requirements for Long Service Leave have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Long Service Leave is now reported under Paid Leave Type O (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Long Service Leave (includes Casual Loading) applies when the Payee is paid for their absence from work. It is a national workplace entitlement that most long-serving employees, including casuals, are eligible for.
The reporting requirements for Long Service Leave (includes Casual Loading) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Long Service Leave (includes Casual Loading) is now reported under Paid Leave Type O (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Long Service Leave (Cashed Out) applies when the Payee is paid without taking an absence from work.
The reporting of payments for Long Service Leave (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Long Service Leave (Cashed Out) is now reported separately under Paid Leave Type C (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type C) in Taxation Balances (Year to Date).
Long Service Leave (Half Pay) applies when the Payee is paid for their absence from work. It is a national workplace entitlement that most long-serving employees, including casuals, are eligible for.
The reporting of payments for Long Service Leave (Half Pay) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Long Service Leave (Half Pay) is now reported separately under Paid Leave Type O (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Payer Paid Parental Leave (PPPL) applies when the Payee is being paid by the Employer (in addition to the Government Paid Parental Leave (GPPL)) for their absence from work due to becoming the primary carer of a newborn or newly adopted child.
The reporting of payments for Payer Paid Parental Leave (PPPL) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Payer Paid Parental Leave (PPPL) is now reported separately under Paid Leave Type P (PAYEVNTEMP268).
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 the Payee Master File, within Paid Leave (Type P) in Taxation Balances (Year to Date).
Public Holiday (Taken) applies when the Payee is being paid for their absence from work on a Public Holiday.
The reporting of payments for Public Holiday (Taken) 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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
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 (Cashed Out) applies when the Payee is paid without taking an absence from work.
The reporting of payments for Rostered Days Off (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Rostered Days Off (Cashed Out) is now reported separately under Paid Leave Type C (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type C) in Taxation Balances (Year to Date).
Rostered Days Off (Taken) 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;
The reporting of payments for Rostered Days Off (Taken) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Rostered Days Off (Taken) is now reported separately under Paid Leave Type O (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Sick & Carer's Leave applies when the Payee is being paid for their absence from work to help them deal with personal illness, caring responsibilities and family emergencies.
The reporting of payments for Sick & Carer's Leave is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Sick & Carer's Leave is now reported separately under Paid Leave Type O (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Sick & Carer's Leave (Cashed Out) applies when the Payee is paid without taking an absence from work. For example, under the Stevedoring Industry Award 2020 [MA000053]. Where a Payee has accumulated as of 1 July of any year more than 28 days of unused sick leave, the Payee may elect to receive an amount equivalent to all or part of the accumulated sick leave over 28 days at the ordinary rate of pay instead of actual leave.
The reporting of payments for Long Service Leave (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Long Service Leave (Cashed Out) is now reported separately under Paid Leave Type C (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type C) in Taxation Balances (Year to Date).
Study Leave applies when the Payee is paid for their absence from work. The entitlement to Study Leave comes from the Award or Agreement under which the Payee is hired. For example, under the Animal Care and Veterinary Services Award 2020 [MA000118], a full-time associate is entitled to one week’s paid study leave, at the associate’s ordinary pay rate, for each completed year of service. A part-time associate is entitled to such leave on a pro rata basis.
The reporting of payments for Compassionate & Bereavement Leave is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Compassionate & Bereavement Leave is now reported separately under Paid Leave Type O (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Time Off In Lieu (Cashed Out) applies when the Payee is paid without taking an absence from work.
The reporting of payments for Time Off In Lieu (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Time Off In Lieu (Cashed Out) 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); however, they are not OTE (SGAA) or Qualifying Earnings (QE). PAYGW is calculated per Schedule 5, Method (B (ii).
The value of these transactions is stored in Overtime within Taxation Balances (Year to Date) in the Payee Master File.
Time Off In Lieu (Taken) 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;
The reporting of payments for Time Off In Lieu (Taken) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Time Off In Lieu (Taken) is now reported separately under Paid Leave Type O (PAYEVNTEMP268).
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), OTE (SGAA) and Qualifying Earnings (QE). PAYGW is calculated per the Marginal Tax Rate (Payee Tax Treatment Code).
The value of these transactions is stored in the Payee Master File, within Paid Leave (Type O) in Taxation Balances (Year to Date).
Workers Compensation applies when the Payee is being paid for their absence from work as they have become injured or sick due to their work. To learn more, visit Fair Work Australia - Workers Compensation.
The reporting of payments for Workers Compensation is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Workers Compensation is now reported separately under Paid Leave Type W (PAYEVNTEMP268).
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 the Payee Master File, within Paid Leave (Type W) in Taxation Balances (Year to Date).