Death Benefit Rostered Days Off (Equal to or less than the Cap)
Dec 11, 2024
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🎯 The reporting of payments for Death Benefit Rostered Days Off (Equal to or less than the Cap) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Rostered Days Off (Equal to or less than the Cap) continues to be reported under ETP Type Code = N or B.
🎯 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.
Death Benefit Rostered Days Off (Equal to or less than the Cap) is applicable when the Payee ceases employment due to being Deceased, and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.
Death Benefit Rostered Days Off (Equal to or less than the Cap) uses the Rate Per Hour set in the Payee Master File (100.00%) and Leave Entitlements are not applicable. Payments with this pay type may be considered either Taxable or Non-Taxable and W1 (Total of Salary, Wages & other payments), however, they are not Ordinary Time Earnings (OTE).
