Pay Types - Pay Rates (Worked)

Feb 21, 2025

Pay Types - Pay Rates (Worked)

🎯 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.

With Single Touch Payroll Phase 2, significant changes have occurred to reporting Pay Rates. Previously, all Pay Rates were reported as part of Gross. A majority of Pay Rates are now reported separately.

There are twenty-two Pay Rates in the Worked category.

Description	Include in W1 (Total of Salary, Wages & other payments)	Taxable (Tax Treatment)	OTE (SGAA)	Reported as	Year To Date Balances Payee Master File
Alternative Duties (Workers Compensation)	Yes	Yes (Marginal Tax Rate)	Yes	Gross (PAYEVNTEMP258)	Gross Payments Total
Breach of Meal Break	Yes	Yes (Marginal Tax Rate)	Yes	Gross (PAYEVNTEMP258)	Gross Payments Total
Breach of Rest Break between Shifts	Yes	Yes (Marginal Tax Rate)	Yes	Gross (PAYEVNTEMP258)	Gross Payments Total
Casual Loading (OTE)	Yes	Yes (Marginal Tax Rate)	Yes	Gross (PAYEVNTEMP258)	Gross Payments Total
Ordinary Time	Yes	Yes (Marginal Tax Rate)	Yes	Gross (PAYEVNTEMP258)	Gross Payments Total
Shift Penalty	Yes	Yes (Marginal Tax Rate)	Yes	Gross (PAYEVNTEMP258)	Gross Payments Total
Sleepover or 24-hour care	Yes	Yes (Marginal Tax Rate)	Yes	Gross (PAYEVNTEMP258)	Gross Payments Total
Training (Ordinary Time)	Yes	Yes (Marginal Tax Rate)	Yes	Gross (PAYEVNTEMP258)	Gross Payments Total
Travel (Ordinary Time)	Yes	Yes (Marginal Tax Rate)	Yes	Gross (PAYEVNTEMP258)	Gross Payments Total
Public Holiday (Worked)	Yes	Yes (Marginal Tax Rate)	Yes	Gross (PAYEVNTEMP258)	Gross Payments Total
Casual Loading	Yes	Yes (Marginal Tax Rate)	No	Overtime PAYEVNTEMP263)	Overtime
Double Time	Yes	Yes (Marginal Tax Rate)	No	Overtime PAYEVNTEMP263)	Overtime
Double Time and Quarter	Yes	Yes (Marginal Tax Rate)	No	Overtime PAYEVNTEMP263)	Overtime
Double Time and Half	Yes	Yes (Marginal Tax Rate)	No	Overtime PAYEVNTEMP263)	Overtime
Time and Quarter	Yes	Yes (Marginal Tax Rate)	No	Overtime PAYEVNTEMP263)	Overtime
Time and Half	Yes	Yes (Marginal Tax Rate)	No	Overtime PAYEVNTEMP263)	Overtime
Training (Overtime)	Yes	Yes (Marginal Tax Rate)	No	Overtime PAYEVNTEMP263)	Overtime
Travel (Overtime)	Yes	Yes (Marginal Tax Rate)	No	Overtime PAYEVNTEMP263)	Overtime
Triple Time	Yes	Yes (Marginal Tax Rate)	No	Overtime PAYEVNTEMP263)	Overtime
Directors' Fees	Yes	Yes (Marginal Tax Rate)	Yes	Directors' Fees (PAYEVNTEMP264)	Directors' Fees
Time Off In Lieu (Banked)	No	No	No	Not reported in STP Phase 2

PAYGW (Marginal Tax Rate) is calculated per the Payees' Tax Treatment,

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)
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)

Worked Pay Rates Explained

Alternative Duties (Workers Compensation)

Alternative Duties (Workers Compensation) applies when the Payee has returned to work and performs duties different from the current job role (suitable for their injury). The individual States and Territories govern workers' Compensation.

The reporting of payments for Alternative Duties (Workers' Compensation) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Alternative Duties (Workers Compensation) continues to be reported under Gross.

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).

Breach of Meal Break

Breach of Meal Break applies when the Payee has not been able to take their unpaid Meal Break within the required number of hours since commencing their shift or at the time agreed to. For example, under the following awards, Payees are entitled to be paid 200.00% of their ordinary hourly rate for the time they work until they get a meal break, if the meal break is taken later than 5 hours after starting work, or at the time agreed to;

The reporting of payments for Breach of Meal Break has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Breach of Meal Break continues to be reported under Gross.

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).

Breach of Rest Break between Shifts

Breach of Rest Break between Shifts applies when the Payee is not provided with adequate hours of rest between completing their last shift and commencing their next. Learn about an employee’s entitlement to meal breaks, rest breaks and split shifts. For example, under the following Awards, the Payee is entitled to be paid 200.00% of their ordinary hourly rate for the time they work until released from duty if the rest break is less than 10 hours between shifts;

The reporting of payments for Breach of Rest Break between Shifts has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Breach of Rest Break between Shifts continues to be reported under Gross.

Casual Loading

Casual Loading applies when the Payees Employment Status is Casual. This Pay Type is used with Overtime Pay Types per the Fair Work Ombudsman Pay Slips guidance. For example, under the General Retail Industry Award 2020 [MA000004] and Clerks—Private Sector Award 2020 [MA000002], the Payee is entitled to 25% of the minimum hourly rate for Casual employment.

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

Casual Loading (OTE)

Casual Loading (OTE) applies when the Payee's Employment Basis is Casual. This Pay Type is used with Ordinary Time Pay Rates per the Fair Work Ombudsman Pay Slips guidance. For example, under the General Retail Industry Award 2020 [MA000004] and Clerks—Private Sector Award 2020 [MA000002], the Payee is entitled to 25% of the minimum hourly rate for Casual employment.

The reporting of Casual Loading (OTE) payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Casual Loading (OTE) continues to be reported under Gross.

Directors' Fees

Directors' Fees apply when the Payee requires compensation for services performed as a Company Director. In certain circumstances, a Director may also receive Ordinary Time.

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

Double Time

Double Time applies when the Payee is entitled to loading on their standard pay rate as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the following Awards, the Payee is entitled to be paid 200.00% of their ordinary hourly rate for the time they work on Sunday.

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

Double Time and Half

Double Time and Half applies when the Payee is entitled to loading on their standard rate of pay as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the Stevedoring Industry Award 2020 [MA000053], the payee is entitled to 250.00% of their ordinary hourly rate for all hours worked on a Sunday.

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

Double Time and Quarter

Double Time and Quarter applies when the Payee is entitled to loading on their standard rate of pay as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the Sugar Industry Award 2020 [MA000087]. The Full Time or Part Time Payee is entitled to be paid 225.00% of their ordinary hourly rate for the time they work on a weekend.

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

Ordinary Time

Ordinary Time is the default Pay Rate assigned to all Payees, used to pay their Ordinary Hours. If the Payee is Casual, this Pay Type is used with Casual Loading (OTE). For example, under the;

Clerks - Private Sector Award 2020 [MA000002]. A Level 1—Year 1 Adult Payee is entitled to be paid $22.67 per hour if they are classified as full-time for their ordinary hours worked between 7.00 am and 7.00 pm on Monday to Friday.
General Retail Industry Award 2020 [MA000004]. A Level 1 Adult Retail Payee is entitled to be paid $23.38 per hour if they are classified as full-time for their ordinary hours worked between 7.00 am and 9.00 pm on Monday to Friday

The reporting of payments for Ordinary Time has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Ordinary Time continues to be reported under Gross.

Public Holiday (Worked)

Public Holiday (Worked) applies when the Payee is entitled to loading on their standard rate of pay as they are required to work on a Public Holiday. For example, under the following Awards, the Payee is entitled to be paid 250.00% of their ordinary hourly rate for the time they work on a Public Holiday.

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

Rostered Days Off (Banked)

Rostered Days Off (Banked) applies when there is a written agreement to allow ordinary time worked to be banked as Rostered Days Off, allowing the Payee to take paid time off instead of being paid ordinary time. 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 ordinary time that has been worked;

The reporting of payments for Rostered Days Off (Banked) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Rostered Days Off (Banked) continues not to be reported until one of the following Pay Rates is selected;

Rostered Days Of (Taken).
Rostered Days Off (Cashed Out).
Unused Rostered Days Off (Equal to or less than the Cap).
Unused Rostered Days Off (More than the Cap).
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).

Payments with this Pay Rate use the Quantity entered in the Pay Run to increase the Rostered Days Off Balance and are not considered W1 (Total of Salary, Wages, and other payments), Taxable, or OTE (SGAA).

Shift Penalty

Shift Penalty applies when the Payee is entitled to loading on their standard rate of pay as they are required to commence work early in the morning or late in the evening. For example, under the General Retail Industry Award 2020 [MA000004], a baking production Payee who begins a shift at or after 2 a.m. and before 6 a.m. is entitled to an early morning shift rate of 112.5% of the minimum hourly rate for full-time and part-time employees and 137.5% of the minimum hourly rate for casual employees, inclusive of the casual loading.

The reporting of payments for Shift Penalty has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Shift Penalty continues to be reported under Gross.

Sleepover or 24-hour care

Sleepover or 24-hour care applies when the Payee is entitled to loading on their standard rate of pay for the hours they have slept at the place of work to be on call for emergencies.For example, under the Aged Care Award 2010 [MA000018]. A Payee is entitled to an additional 5.2% of the standard rate for each night on which they sleepover.

The reporting of payments for Sleepover or 24-hour care has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Sleepover or 24-hour care continues to be reported under Gross.

Time and Half

Time and Half applies when the Payee is entitled to loading on their standard rate of pay as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the;

General Industry Retail Award [MA000004]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 3 hours of overtime they work Monday to Saturday.
Mining Industry Award 2020 [MA000011]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 3 hours of overtime they work Monday to Saturday.
Clerks - Private Sector Award 2020 [MA000002]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 2 hours of overtime they work Monday to Saturday.
Pharmacy Industry Award 2020 [MA000012]. The Payee is entitled to be paid 150.00% of their ordinary hourly rate for the first 2 hours of overtime they work Monday to Saturday.

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

Time and Quarter

Time and Quarter applies when the Payee is entitled to loading on their standard rate of pay as they are required to work overtime or on a particular day of the year (such as a weekend). For example, under the following awards, the Payee is entitled to be paid 125.00% of their ordinary hourly rate for the time they work on Saturdays.

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

Time Off In Lieu (Banked)

Time Off In Lieu (Banked) 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 (Banked) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Time Off In Lieu (Banked) continues to not be reported until one of the following Pay Types is selected;

Time Off In Lieu (Taken).
Time Off In Lieu (Taken) (Incorrect Hours).
Time Off In Lieu (Taken) (Incorrect Rate).
Time Off In Lieu (Cashed Out).
Time Off In Lieu (Cashed Out) (Incorrect Hours).
Time Off In Lieu (Cashed Out) (Incorrect Rate).
Unused Time Off In Lieu (Equal to or less than the Cap).
Unused Time Off In Lieu (More than the Cap).
Death Benefit Time Off In Lieu (Tax Free).
Death Benefit Time Off In Lieu (Equal to or less than the Cap).
Death Benefit Time Off In Lieu (More than the Cap).

Payments with this Pay Rate use the Quantity entered in the Pay Run to increase the Time Off In Lieu Balance and are not considered W1 (Total of Salary, Wages, and other payments), Taxable, or OTE (SGAA).

Training (Ordinary Time)

Training (Ordinary Time) applies to Payees who must complete Training during their Ordinary Working Hours. For example, under the Security Services Industry Award 2020 [MA000016], the payee must be paid Ordinary Time for time spent attending training courses at the payer's direction.

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

Training (Overtime)

Training (Overtime) applies to Payees who are required to complete Training outside their span of Ordinary Working Hours. If the Payee is Casual, this Pay Type is used with Casual Loading.

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

Travel (Ordinary Time)

Travel (Ordinary Time) applies when a Payee must travel for distance work during their Ordinary Working Hours. For example, under the Restaurant Industry Award 2020 [MA000119]. The Employer must pay the Payee who works away from the Employer's workplace at their minimum hourly rate for time spent travelling both ways between the employee’s residence and their place of work.

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

Travel (Overtime)

Travel (Overtime) applies to Payees who must travel outside their Ordinary Working Hours. If the Payee is Casual, this Pay Type is used with Casual Loading. For example, under the Food, Beverage and Tobacco Manufacturing Award 2020 [MA000073]. A Payee required to transfer permanently from the Payee’s usual workplace to another locality must be paid travelling time at 150% of the ordinary hourly rate on Sundays and Public Holidays for necessary travel between the Payee's usual workplace and the new locality.

Triple Time

Triple Time applies when the Payee is entitled to loading on their standard hourly rate as they must work overtime or on a particular day of the year (such as a weekend). For example, under the Broadcasting, Recorded Entertainment and Cinemas Award 2020 [MA000091], a full or Part-Time Payee is entitled to 300% of the minimum hourly rate for any hours worked more than 12 hours per day.

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