Pay Types - Pay Rates (Leave)

Feb 21, 2025

Pay Types - Pay Rates (Leave)

🎯 If you are unsure if these Pay Rates apply to your circumstances, please refer to the Payee's Employment Contract or obtain advice from the Australian Taxation Office or Fair Work Ombudsman.

There are twenty-four Pay Rates in the Leave category,

Description	Include in W1 (Total of Salary, Wages & other payments)	Taxable (Tax Treatment)	OTE (SGAA)	Reported as	Paid Leave Type Code (PAYEVNTEMP269)	Year To Date Balances Payee Master File
Annual Leave	Yes	Yes (Marginal Tax Rate)	Yes	Paid Leave (PAYEVNTEMP268)	O	Paid Leave
Leave Loading (OTE)	Yes	Yes (Marginal Tax Rate)	Yes	Paid Leave (PAYEVNTEMP268)	O	Paid Leave
Sick & Carer's Leave	Yes	Yes (Marginal Tax Rate)	Yes	Paid Leave (PAYEVNTEMP268)	O	Paid Leave
Long Service Leave	Yes	Yes (Marginal Tax Rate)	Yes	Paid Leave (PAYEVNTEMP268)	O	Paid Leave
Time Off In Lieu (Taken)	Yes	Yes (Marginal Tax Rate)	Yes	Paid Leave (PAYEVNTEMP268)	O	Paid Leave
Public Holiday (Taken)	Yes	Yes (Marginal Tax Rate)	Yes	Paid Leave (PAYEVNTEMP268)	O	Paid Leave
Compassionate and Bereavement Leave	Yes	Yes (Marginal Tax Rate)	Yes	Paid Leave (PAYEVNTEMP268)	O	Paid Leave
Rostered Day Off (Taken)	Yes	Yes (Marginal Tax Rate)	Yes	Paid Leave (PAYEVNTEMP268)	O	Paid Leave
Leave - Other	Yes	Yes (Marginal Tax Rate)	Yes	Paid Leave (PAYEVNTEMP268)	O	Paid Leave
Study Leave	Yes	Yes (Marginal Tax Rate)	Yes	Paid Leave (PAYEVNTEMP268)	O	Paid Leave
Government Paid Parental Leave (GPPL)	No	Yes (Marginal Tax Rate)	Yes	Paid Leave (PAYEVNTEMP268)	P	Paid Leave
Payer Paid Parental Leave (PPPL)	No	Yes (Marginal Tax Rate)	Yes	Paid Leave (PAYEVNTEMP268)	P	Paid Leave
Workers Compensation	No	Yes (Marginal Tax Rate)	No	Paid Leave (PAYEVNTEMP268)	W	Paid Leave
Jury Duty	No	Yes (Marginal Tax Rate)	No	Paid Leave (PAYEVNTEMP268)	A	Paid Leave
Annual Leave (Cashed Out)	Yes	Yes (Schedule 5, Method B (ii))	Yes	Paid Leave (PAYEVNTEMP268)	C	Paid Leave
Leave Loading (Cashed Out, OTE)	Yes	Yes (Schedule 5, Method B (ii))	Yes	Paid Leave (PAYEVNTEMP268)	C	Paid Leave
Sick & Carer's Leave (Cashed Out)	Yes	Yes (Schedule 5, Method B (ii))	Yes	Paid Leave (PAYEVNTEMP268)	C	Paid Leave
Long Service Leave (Cashed Out)	Yes	Yes (Schedule 5, Method B (ii))	Yes	Paid Leave (PAYEVNTEMP268)	C	Paid Leave
Leave Loading	Yes	Yes (Marginal Tax Rate)	No	Overtime (PAYEVNTEMP263)		Overtime
Leave Loading (Cashed Out)	Yes	Yes (Schedule 5, Method B (ii))	No	Overtime (PAYEVNTEMP263)		Overtime
Time Off In Lieu (Cashed Out)	Yes	Yes (Schedule 5, Method B (ii))	No	Overtime (PAYEVNTEMP263)		Overtime
Rostered Days Off (Cashed Out)	Yes	Yes (Schedule 5, Method B (ii))	No	Overtime (PAYEVNTEMP263)		Overtime
Leave Without Pay	No	No	No	Not reported in STP Phase 2

PAYGW is calculated per the Payees' Tax Treatment,

	Marginal Tax Rate	Schedule 5, Method B (ii)
Regular	Schedule 1 – Tax Scale 1 (NAT 1004) Schedule 1 – Tax Scale 2 (NAT 1004) Schedule 1 – Tax Scale 2, TFN 333-333-333 ((NAT 1004) Schedule 1 – Tax Scale 5 (NAT 1004) Schedule 1 – Tax Scale 6 (NAT 1004)	Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments
Seniors and Pensioners	Schedule 9 – Member of a Couple (Full Medicare Levy Exemption) (NAT 4466) Schedule 9 – Member of a Couple (Half Medicare Levy Exemption) (NAT 4466) Schedule 9 – Member of a Couple (NAT 4466) Schedule 9 – Member of an Illness Separated Couple (NAT 4466) Schedule 9 – Member of an Illness Separated Couple (Full Medicare Levy Exemption) (NAT 4466) Schedule 9 – Member of an Illness Separated Couple (Half Medicare Levy Exemption) (NAT 4466) Schedule 9 – Single (Full Medicare Levy Exemption) (NAT 4466) Schedule 9 – Single (Half Medicare Levy Exemption) (NAT 4466) Schedule 9 – Single (NAT 4466)
Working Holiday Maker	Schedule 15 - Working Holiday Maker (NAT 75331) Schedule 1 – Tax Scale 3 (NAT 1004) Schedule 1 – Tax Scale 4 (NAT 1004)
No TFN	Schedule 1 – Tax Scale 4 (NAT 1004)
Foreign Resident	Schedule 1 – Tax Scale 3 (NAT 1004)
Seasonal Worker Programme	Seasonal Worker Programme and Pacific Labour Scheme
Horticulturists and Shearers	Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry (NAT 1013)

Leave Pay Rates Explained

Annual Leave

Annual Leave applies when the Payee is paid for their absence from work. The entitlement to annual leave comes from the National Employment Standards. If the Payee is entitled to loading when Annual Leave is taken, this Pay Rate is used in conjunction with Leave Loading (OTE) or Leave Loading.

The reporting of payments for Annual Leave is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Annual Leave is now reported separately under Paid Leave Type Code = O.

Payments with this Pay Rate 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).

Annual Leave (Cashed Out)

Annual Leave (Cashed Out) applies when the Payee is paid without taking an absence from work. If the Payee is entitled to loading when Annual Leave is taken, this Pay Rate is used in conjunction with Leave Loading (Cashed Out, OTE) or Leave Loading (Cashed Out).For example, the following Awards contain a provision that allows the Payee to 'cash out' their Annual Leave;

The reporting of payments for Annual Leave (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Annual Leave (Cashed Out) is now reported separately under Paid Leave Type Code = C.

Payments with this Pay Rate 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).

Compassionate & Bereavement Leave

Compassionate & Bereavement Leave applies when the Payee is being paid for their absence from work to help them deal with the death, life-threatening illness or injury of a member of their immediate family or household.

The reporting of Compassionate & Bereavement Leave payments is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Compassionate & Bereavement Leave is now reported separately under Paid Leave Type Code = O.

Government Paid Parental Leave (GPPL)

Government Paid Parental Leave (GPPL) applies when the Payee is paid by the payer on behalf of Services Australia (Centrelink) for their absence from work due to becoming the primary carer of a newborn or newly adopted child.

The reporting of payments for Government Paid Parental Leave (GPPL) are now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Government Paid Parental Leave (GPPL) is now reported separately under Paid Leave Type Code = P.

Jury Duty

Jury Duty applies when the Payee is being paid for their absence from work due to being selected for Jury Duty.

The reporting of payments for Jury Duty are now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Jury Duty is now reported separately under Paid Leave Type Code = A.

Leave Loading

Leave Loading applies when the Payee is being paid for their absence from work, and the payment is linked to the lost opportunity to work overtime. For example, under the Banking, Finance and Insurance Award 2020 [MA000019], a payee is entitled to an Annual Leave Loading of 17.50% when taking Annual Leave.

The reporting of payments for Leave Loading are now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Leave Loading is now reported separately under Overtime.

Leave Loading (Cashed Out)

Leave Loading (Cashed Out) applies when the Payee is being paid without taking an absence from work and the payment is linked to the lost opportunity to work overtime. For example, under the Banking, Finance and Insurance Award 2020 [MA000019], a payee is entitled to an Annual Leave Loading of 17.50% when taking Annual Leave.

The reporting of payments for Leave Loading (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Leave Loading (Cashed Out) is now reported separately under Overtime.

Leave Loading (Cashed Out, OTE)

Leave Loading (Cashed Out, OTE) applies when the Payee is being paid without taking an absence from work and the payment is not linked to the lost opportunity to work overtime. For example, under the Banking, Finance and Insurance Award 2020 [MA000019], a payee is entitled to an Annual Leave Loading of 17.50% when taking Annual Leave.

The reporting of payments for Leave Loading (Cashed Out, OTE) are now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Leave Loading (Cashed Out, OTE) is now reported separately under Paid Leave Type Code = C.

Leave Loading (OTE)

Leave Loading (OTE) applies when the Payee is being paid for their absence from work and the payment is not linked to the lost opportunity to work overtime.For example, under the Banking, Finance and Insurance Award 2020 [MA000019], a Payee is entitled to an Annual Leave Loading of 17.50% when taking Annual Leave.

Payments for Leave Loading (OTE) are now disaggregated as per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Leave Loading (OTE) is now reported separately under Paid Leave Type Code = O.

Leave - Other

Leave - Other applies when the Payee is being paid for their absence from work due to experiencing Domestic Violence. The entitlement to annual leave comes from the National Employment Standards.

The reporting of payments for Leave - Other is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Leave - Other is now reported separately under Paid Leave Type Code = O.

Leave Without Pay

Leave Without Pay applies when the Payee is on Leave and not being paid for their time off.

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.

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable, or OTE (SGAA).

Long Service Leave

Long Service Leave applies when the Payee is paid for their absence from work. It is a national workplace entitlement that most long-serving employees, including casuals, are eligible for.

The reporting of payments for Long Service Leave are now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Long Service Leave is now reported separately under Paid Leave Type Code = O.

Long Service Leave (Cashed Out)

Long Service Leave (Cashed Out) applies when the Payee is paid without taking an absence from work.

The reporting of payments for Long Service Leave (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Long Service Leave (Cashed Out) is now reported separately under Paid Leave Type Code = C.

Payer Paid Parental Leave (PPPL

Payer Paid Parental Leave (PPPL) applies when the Payee is being paid by the Employer (in addition to the Government Paid Parental Leave (GPPL)) for their absence from work due to becoming the primary carer of a newborn or newly adopted child.

The reporting of payments for Payer Paid Parental Leave (PPPL) are now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Paid Parental Leave is now reported separately under Paid Leave Type Code = P.

Public Holiday (Taken)

Public Holiday (Taken) applies when the Payee is being paid for their absence from work on a Public Holiday.

The reporting of payments for Public Holiday (Taken) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Public Holiday (Taken) continues to be reported under Gross.

Rostered Days Off (Cashed Out)

Rostered Days Off (Cashed Out) applies 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)

The reporting of payments for Rostered Days Off (Cashed Out) is 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.

Rostered Days Off (Taken)

Rostered Days Off (Taken) applies when the Payee is paid for their absence from work. The entitlement to Rostered Days off comes from the Payee's Employment Contract. 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 (e.g., 4 weeks);

The reporting of payments for Rostered Days Off is now disaggregated as per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Rostered Day Off is now reported separately under Paid Leave Type Code = O.

Sick & Carer's Leave

Sick & Carer's Leave applies when the Payee is being paid for their absence from work to help them deal with personal illness, caring responsibilities and family emergencies.

The reporting of payments for Sick & Carer's Leave is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Sick & Carer's Leave is now reported separately under Paid Leave Type Code = O.

Sick & Carer's Leave (Cashed Out)

Sick and Carer's Leave (Cashed Out) applies when the Payee is being paid without taking an absence from work. For example, under the Stevedoring Industry Award 2020 [MA000053]. Where a Payee has accumulated as of 1 July of any year more than 28 days of unused sick leave, the Payee may elect to receive an amount equivalent to all or part of the accumulated sick leave over 28 days at the ordinary rate of pay instead of actual leave.

The reporting of payments for Sick & Carer's Leave (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Sick & Carer's Leave (Cashed Out) is now reported separately under Paid Leave Type Code = C.

Study Leave

Study Leave applies when the Payee is paid for their absence from work. The entitlement to Study Leave comes from the Award or Agreement under which the Payee is hired. 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 pay rate, for each completed year of service. A part-time associate is entitled to such leave on a pro rata basis.

The reporting of payments for Study Leave is 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.

Time Off In Lieu (Cashed Out)

Time Off In Lieu (Cashed Out) applies when there is a written agreement to allow overtime worked to be banked as Time Off In Lieu, allowing the Payee to take paid time off instead of being paid overtime pay. For example, under the following Awards, the Payee and the Payer may agree in writing for the Payee to take time off instead of being paid for a particular amount of overtime that has been worked;

The reporting of payments for Time Off In Lieu (Cashed Out) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Time Off In Lieu (Cashed Out) is now reported separately under Overtime.

Time Off In Lieu (Taken)

Time Off In Lieu (Taken) applies when there is a written agreement to bank overtime worked as Time Off In Lieu, allowing the Payee to take paid time off instead of being paid overtime pay. For example, under the following Awards, the Payee and the Payer may agree in writing for the Payee to take time off instead of being paid for a particular amount of overtime that has been worked;

The reporting of payments for Time Off In Lieu (Taken) is now disaggregated as per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Time Off In Lieu (Taken) is now reported separately under Paid Leave Type Code = O.

Workers Compensation

Workers Compensation applies when the Payee is being paid for their absence from work as they have become injured or sick due to their work. To learn more about Workers Compensation, please visit Fair Work Australia.

The reporting of payments for Workers Compensation are now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Workers Compensation is now reported separately under Paid Leave Type Code = W.