Unpaid Rostered Day Off (Death Benefit)
Dec 13, 2024
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🎯 The reporting of payments for Unpaid Rostered Day Off (Death Benefit) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Rostered Day Off (Death Benefit) continues to be non-reportable.
🎯 Unpaid Rostered Day Off (Death Benefit) has been designed for the specific circumstance where the Payee deceased whilst taking Rostered Days Off (Taken). If the Death Beneficiary needs to receive a payment for unused Rostered Days Off, please refer to;
- Death Benefit Rostered Days Off (Tax Free).
- Death Benefit Rostered Days Off (Equal to or less than the Cap).
- Death Benefit Rostered Days Off (More than the Cap).
- Death Benefit Rostered Days Off (Equal to or less than the Cap).
- Death Benefit Rostered Days Off (More than the Cap).
🎯 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.
Unpaid Rostered Day Off (Death Benefit) is applicable when the Payee ceases employment due to being Deceased and the Payee's Death Beneficiary receives a payment for the unpaid Rostered Days Off (Taken) hours the payee took.
Unpaid Rostered Day Off (Death Benefit) uses the Rate Per Hour set in the Payee Master File (100.00%) and Leave Entitlements are applicable, provided the rules have been configured. Payments with this pay type are considered to be Ordinary Time Earnings (OTE), may be either Taxable or Non-Taxable, however, they are not W1 (Total of Salary, Wages & other payments).
