Dec 12, 2024
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🎯 The reporting of payments for Rostered Days Off (Banked) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Leave Without Pay continues not to be reported.
🎯 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.
Leave Without Pay is applicable when the Payee is on Leave and they are not being paid for their time off.
Leave Without Pay is not considered to be W1 (Total of Salary, Wages & other payments), Taxable or Ordinary Time Earnings (OTE).