Leave - Rostered Days Off (Cashed Out)
Jan 20, 2025
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🎯 The reporting of payments for Rostered Days Off (Cashed Out) are now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Rostered Days Off (Cashed Out) is now reported separately under Paid Leave Type Code = C.
🎯 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 (Cashed Out) is applicable when the Payee is being paid without taking an absence from work.
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 (eg. 4 weeks)
Payments with this Pay Type 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), Taxable, and OTE (SGAA).
