There are twenty-two Pay Rates in the Worked category.
Alternative Duties (Workers Compensation) applies when the Payee has returned to work and performs duties different from the current job role (suitable for their injury). The individual States and Territories govern Workers' Compensation.
The reporting requirements for Alternative Duties (Workers Compensation) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Alternative Duties (Workers Compensation) continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided 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 Gross Payments Total in Taxation Balances (Year to Date).
Breach of Meal Break applies when the Payee has not been able to take their unpaid Meal Break within the required hours since commencing their shift or at the agreed-upon time. For example, under the following awards, Payees are entitled to be paid 200.00% of their ordinary hourly rate for the time they work until they get a meal break, if the meal break is taken later than 5 hours after starting work, or at the agreed-upon time.
The reporting requirements for Breach of Meal Break have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Breach of Meal Break continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are 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 Gross Payments Total in Taxation Balances (Year to Date).
Breach of Rest Break between Shifts applies when the Payee is not provided with adequate hours of rest between completing their last shift and commencing their next. Learn about an employee’s entitlement to meal breaks, rest breaks and split shifts. For example, under the following Awards, the Payee is entitled to be paid 200.00% of their ordinary hourly rate for the time they work until released from duty if the rest break is less than 10 hours between shifts;
The reporting requirements for Breach of Rest Break between Shifts have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Breach of Rest Break between Shifts continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are 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 Gross Payments Total in Taxation Balances (Year to Date).
Casual Loading applies when the Payee's Employment Status is Casual. This Pay Type is used with Overtime Pay Types per the Fair Work Ombudsman Pay Slips guidance. For example, under the following Awards, the Payee is entitled to 25% of the minimum hourly rate for Casual employment.
The reporting requirements for Casual Loading have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Casual Loading is now reported 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 the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Casual Loading (OTE) applies when the Payee's Employment Status is Casual. This Pay Type is used with Ordinary Time Pay Rates per the Fair Work Ombudsman Pay Slips guidance. For example, under the following Awards, the Payee is entitled to 25% of the minimum hourly rate for Casual employment.
The reporting requirements for Casual Loading (OTE) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Casual Loading (OTE) continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are 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 Gross Payments Total in Taxation Balances (Year to Date).
Directors' Fees apply when the Payee requires compensation for services performed as a Company Director. In certain circumstances, a Director may also receive Ordinary Time.
The reporting requirements for Directors' Fees have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Directors' Fees is now reported under Directors' Fees (PAYEVNTEMP264).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). 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 Directors' Fees in Taxation Balances (Year to Date).
Double Time applies when the Payee is entitled to loading on their standard pay rate as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the following Awards, the Payee is entitled to be paid 200.00% of their ordinary hourly rate for the time they work on Sunday.
The reporting requirements for Double Time have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Time is now reported 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 the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Double Time and Half applies when the Payee is entitled to loading on their standard rate of pay as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the following Awards, the payee is entitled to 250.00% of their ordinary hourly rate for all hours worked on a Sunday.
The reporting requirements for Double Time and Half have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Time and Half is now reported 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 the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Double Time and Quarter applies when the Payee is entitled to loading on their standard rate of pay as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the Sugar Industry Award 2020 [MA000087]. The Full Time or Part Time Payee is entitled to be paid 225.00% of their ordinary hourly rate for the time they work on a weekend.
The reporting requirements for Double Time and Quarter have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Double Time and Quarter is now reported 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 the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Ordinary Time is the default Pay Rate assigned to all Payees to pay their Ordinary Hours. If the Payee is Casual, this Pay Type is used with Casual Loading (OTE). For example, under the;
Clerks - Private Sector Award 2020 [MA000002]. A Level 1—Year 1 Adult Payee is entitled to be paid $22.67 per hour if they are classified as full-time for their ordinary hours worked between 7.00 am and 7.00 pm on Monday to Friday.
General Retail Industry Award 2020 [MA000004]. A Level 1 Adult Retail Payee is entitled to be paid $23.38 per hour if they are classified as full-time for their ordinary hours worked between 7.00 am and 9.00 pm on Monday to Friday.
The reporting requirements for Ordinary Time have 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 they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). 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 Gross Payments Total in Taxation Balances (Year to Date).
Public Holiday (Worked) applies when the Payee is entitled to loading on their standard rate of pay as they are required to work on a Public Holiday. For example, under the following Awards, the Payee is entitled to be paid 250.00% of their ordinary hourly rate for the time they work on a Public Holiday.
The reporting requirements for Public Holiday (Worked) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Public Holiday (Worked) continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided 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 Gross Payments Total in Taxation Balances (Year to Date).
Rostered Days Off (Banked) applies when there is a written agreement to allow ordinary time worked to be banked as Rostered Days Off, allowing the Payee to take paid time off instead of being paid ordinary time. For example, under the following Awards, the Payee and the Payer may agree in writing for the Payee to take time off instead of being paid for a particular amount of ordinary time that has been worked;
The reporting requirements for Rostered Days Off (Banked) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Rostered Days Off (Banked) continues to be non-reportable until one of the following Pay Rates is used,
Payments with this Pay Rate use the Quantity entered in Compose (STEP 3 of Pay Day) to increase the Rostered Days Off Accrued Balance and are not considered W1 (Total of Salary, Wages, and other payments), or OTE (SGAA). PAYGW is not calculated when this Pay Rate is included in Compose (STEP 3 of Pay Day).
Shift Penalty applies when the Payee is entitled to loading on their standard rate of pay as they are required to commence work early in the morning or late in the evening. For example, under the General Retail Industry Award 2020 [MA000004], a baking production Payee who begins a shift at or after 2 a.m. and before 6 a.m. is entitled to an early morning shift rate of 112.5% of the minimum hourly rate for full-time and part-time employees and 137.5% of the minimum hourly rate for casual employees, inclusive of the casual loading.
The reporting requirements for Shift Penalty have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Shift Penalty continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided they have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). 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 Gross Payments Total in Taxation Balances (Year to Date).
Sleepover or 24-hour care applies when the Payee is entitled to loading on their standard rate of pay for the hours they have slept at the place of work to be on call for emergencies. For example, under the Aged Care Award 2010 [MA000018]. A Payee is entitled to an additional 5.2% of the standard rate for each night on which they sleepover.
The reporting requirements for Sleepover or 24-hour care have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Sleepover or 24-hour care continues to be reported under Gross (PAYEVNTEMP258).
Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable provided 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 Gross Payments Total in Taxation Balances (Year to Date).
Time and Half applies when the Payee is entitled to loading on their standard rate of pay as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the;
General Industry Retail Award [MA000004]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 3 hours of overtime they work Monday to Saturday.
Mining Industry Award 2020 [MA000011]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 3 hours of overtime they work Monday to Saturday.
Clerks - Private Sector Award 2020 [MA000002]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 2 hours of overtime they work Monday to Saturday.
Pharmacy Industry Award 2020 [MA000012]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 2 hours of overtime they work Monday to Saturday.
The reporting requirements for Time and Half have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Time and Half is now reported 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 the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Time and Quarter applies when the Payee is entitled to loading on their standard rate of pay as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the following awards, the Payee is entitled to be paid 125.00% of their ordinary hourly rate for the time they work on Saturdays.
The reporting requirements for Time and Quarter have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Time and Quarter is now reported 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 the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Time Off In Lieu (Banked) applies when there is a written agreement to allow overtime worked to be banked as Time Off In Lieu, allowing the Payee to take paid time off instead of being paid overtime pay. For example, under the following Awards, the Payee and the Payer may agree in writing for the Payee to take time off instead of being paid for a particular amount of overtime that has been worked;
The reporting requirements for Time Off In Lieu (Banked) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Time Off In Lieu (Banked) continues to be non-reportable until one of the following Pay Rates is used,
Payments with this Pay Rate use the Quantity entered in Compose (STEP 3 of Pay Day) to increase the Time Off In Lieu Accrued Balance and are not considered W1 (Total of Salary, Wages, and other payments), or OTE (SGAA). PAYGW is not calculated when this Pay Rate is included in Compose (STEP 3 of Pay Day).
Triple Time applies when the Payee is entitled to loading on their standard hourly rate as they must work overtime or on a particular day of the year (such as a weekend). For example, under the Broadcasting, Recorded Entertainment and Cinemas Award 2020 [MA000091], a full or Part-Time Payee is entitled to 300% of the minimum hourly rate for any hours worked more than 12 hours per day.
The reporting requirements for Triple Time have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Triple Time is now reported 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 the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Travel (Ordinary Time) applies when a Payee must travel for distance work during their Ordinary Working Hours. For example, under the Restaurant Industry Award 2020 [MA000119]. The Employer must pay the Payee who works away from the Employer's workplace at their minimum hourly rate for time spent travelling both ways between the employee’s residence and their place of work.
The reporting requirements for Travel (Ordinary Time) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Travel (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 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 Gross Payments Total in Taxation Balances (Year to Date).
Travel (Overtime) applies to Payees who must travel outside their Ordinary Working Hours. If the Payee is Casual, this Pay Type is used with Casual Loading. For example, under the Food, Beverage and Tobacco Manufacturing Award 2020 [MA000073]. A Payee required to transfer permanently from the Payee’s usual workplace to another locality must be paid travelling time at 150% of the ordinary hourly rate on Sundays and Public Holidays for necessary travel between the Payee's usual workplace and the new locality.
The reporting requirements for Travel (Overtime) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Travel (Overtime) is now reported 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 the Payee Master File, within Overtime in Taxation Balances (Year to Date).
Training (Ordinary Time) applies to Payees who must complete Training during their Ordinary Working Hours. For example, under the Security Services Industry Award 2020 [MA000016], the payee must be paid Ordinary Time for time spent attending training courses at the payer's direction.
The reporting requirements for Training (Ordinary Time) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Training (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 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 Gross Payments Total in Taxation Balances (Year to Date).
Training (Overtime) applies to Payees who are required to complete Training outside their span of Ordinary Working Hours. If the Payee is Casual, this Pay Type is used with Casual Loading.
The reporting requirements for Training (Overtime) have changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Training (Overtime) is now reported 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 the Payee Master File, within Overtime in Taxation Balances (Year to Date).