Jan 20, 2025
824
🎯 The reporting of payments for Rostered Days Off are now disaggregated as per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Rostered Day Off is now reported separately under Paid Leave Type Code = O.
🎯 If you are unsure if this Pay Type applies to your circumstances, please refer to the Payee's Employment Contract or obtain advice from either the Australian Taxation Office or Fair Work Ombudsman.
Rostered Days Off (Taken) is applicable when the Payee is being paid for their absence from work. The entitlement to Rostered Days off comes from the Payees Employment Contract.
For example, under the following Awards, the Payee and the Payer may agree in writing for the Payee to accrue a certain number of days within a specific period (e.g., 4 weeks);
Payments with this Pay Type 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, and OTE (SGAA).