Leave - Study Leave
Jan 20, 2025
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🎯 The reporting of payments for Study Leave are now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Study Leaveis 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.
Study Leave is applicable when the Payee is being paid for their absence from work. The entitlement to Study Leave comes from the Award or Agreement the Payee is hired under.
For example, under the Animal Care and Veterinary Services Award 2020 [MA000118], a full-time associate is entitled to one week’s paid study leave, at the associate’s ordinary rate of pay, for each completed year of service. A part-time associate is entitled to such leave on a pro rata basis.
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).
