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Pay Rates are used on pay lines when processing a pay run, in addition to the required Allowances and Deductions. We have provided the most commonly needed Pay Rates as System Defaults (also called Templates) used "as is" or copied and modified to suit your requirements.
For ease of use, Pay Rates are in separate categories:
- Worked - Includes all the typical pay types you would need to pay the actual hours worked by your Payee (e.g., Ordinary Time, Overtime, etc.).
- Bonuses and Commissions - Once-off payments for incentives (e.g., Overtime Bonus, Commission on Sales).
- Leave - Designed for when a Payee is either taking or cashing out some or all of their leave entitlements.
- Back Payments - Used when a Payee is underpaid to ensure the correct PAYGW Calculation is applied.
- Termination - These Pay Types are not available for selection until Cease Employment is used within the pay run. The Cessation Reason determines which Pay Types are available.
- Reimbursements - Repay the Payee for expenses incurred and not included in their Income Statement.
- Adjustments - Increases or reduces the relevant value within the pay run (PAYGW, Employer SG and RESC). The result is reported, but not the individual action.
With Single Touch Payroll Phase 2, there have been significant changes to the reporting of Pay Rates. Previously all Pay Rates were reported as part of Gross. A majority of Pay Rates are now reported separately with the use of the following codes:
An * indicates a Tuple; else, a Fact within the STP file used when reporting to the ATO.
Worked
| Description | Include in W1 (Total of Salary, Wages & other payments) | Taxable | OTE (SGAA) | Reported as |
| Alternative Duties (Workers Compensation) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) |
| Breach of Meal Break | Yes | Yes | Yes | Gross (PAYEVNTEMP258) |
| Breach of Rest Break between Shifts | Yes | Yes | Yes | Gross (PAYEVNTEMP258) |
| Casual Loading (OTE) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) |
| Ordinary Time | Yes | Yes | Yes | Gross (PAYEVNTEMP258) |
| Shift Penalty | Yes | Yes | Yes | Gross (PAYEVNTEMP258) |
| Sleepover or 24-hour care | Yes | Yes | Yes | Gross (PAYEVNTEMP258) |
| Training (Ordinary Time) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) |
| Travel (Ordinary Time) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) |
| Public Holiday (Worked) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) |
| Casual Loading | Yes | Yes | No | Overtime (PAYEVNTEMP263) |
| Double Time | Yes | Yes | No | Overtime (PAYEVNTEMP263) |
| Double Time and Quarter | Yes | Yes | No | Overtime (PAYEVNTEMP263) |
| Double Time and Half | Yes | Yes | No | Overtime (PAYEVNTEMP263) |
| Time and Quarter | Yes | Yes | No | Overtime (PAYEVNTEMP263) |
| Time and Half | Yes | Yes | No | Overtime (PAYEVNTEMP263) |
| Training (Overtime) | Yes | Yes | No | Overtime (PAYEVNTEMP263) |
| Travel (Overtime) | Yes | Yes | No | Overtime (PAYEVNTEMP263) |
| Triple Time | Yes | Yes | No | Overtime (PAYEVNTEMP263) |
| Directors' Fees | Yes | Yes | Yes | Directors' Fees (PAYEVNTEMP264) |
| Time Off In Lieu (Banked) | No | No | No | Not reported in STP Phase 2 |
Bonuses and Commissions
| Description |
Include in W1 (Total of Salary, Wages & other payments) |
Taxable | OTE (SGAA) | Reported as |
Lump Sum Type Code (PAYEVNTEMP271) |
| Bonus | Yes | Yes | Yes |
Bonuses and Commission (PAYEVNTEMP262) |
|
| Bonus (Marginal Tax) | Yes | Yes | Yes |
Bonuses and Commission (PAYEVNTEMP262) |
|
| Commission | Yes | Yes | Yes |
Bonuses and Commission (PAYEVNTEMP262) |
|
| Commission (Marginal Tax) | Yes | Yes | Yes |
Bonuses and Commission (PAYEVNTEMP262) |
|
| Yes | Yes | No |
Overtime (PAYEVNTEMP263) |
||
| Overtime Bonus (Marginal Tax) | Yes | Yes | No |
Overtime (PAYEVNTEMP263) |
|
| Yes | Yes | Yes |
Lump Sum (PAYEVNTEMP224)* |
W |
Leave
| Description |
Include in W1 (Total of Salary, Wages & other payments) |
Taxable | OTE (SGAA) | Reported as |
Paid Leave Type Code (PAYEVNTEMP269) |
|
| Annual Leave | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | O | |
| Leave Loading (OTE) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | O | |
| Sick & Carer's Leave | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | O | |
| Long Service Leave | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | O | |
| Time Off In Lieu (Taken) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | O | |
| Public Holiday (Taken) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | O | |
| Compassionate and Bereavement Leave | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | O | |
| Rostered Day Off (Taken) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | O | |
| Leave - Other | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | O | |
| Study Leave | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | O | |
| Government Paid Parental Leave (GPPL) | No | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | P | |
|
Payer Paid Parental Leave (PPPL) |
No | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | P | |
|
Workers Compensation |
No | Yes | No | Paid Leave (PAYEVNTEMP268)* | W | |
|
Jury Duty |
No | Yes | No | Paid Leave (PAYEVNTEMP268)* | A | |
| Annual Leave (Cashed Out) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | C | |
| Leave Loading (Cashed Out, OTE) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | C | |
| Sick & Carer's Leave (Cashed Out) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | C | |
|
Long Service Leave (Cashed Out) |
Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268)* | C | |
| Leave Loading | Yes | Yes | No | Overtime (PAYEVNTEMP263) | ||
| Leave Loading (Cashed Out) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | ||
|
Time Off In Lieu (Cashed Out) |
Yes | Yes | No | Overtime (PAYEVNTEMP263) | ||
|
Yes | Yes | No | Overtime (PAYEVNTEMP263) | ||
| Leave Without Pay | No | No | No | Not reported in STP Phase 2 | ||
Back Payments
| Description |
Include in W1 (Total of Salary, Wages & other payments) |
Taxable | OTE (SGAA) | Reported as |
Paid Leave Type Code (PAYEVNTEMP269) |
Lump Sum Type Code (PAYEVNTEMP271) |
|
Alternative Duties (Workers Compensation) (Incorrect Hours) |
Gross (PAYEVNTEMP258) | |||||
| Alternative Duties (Workers Compensation) (Incorrect Rate) | Gross (PAYEVNTEMP258) | |||||
| Breach of Meal Break (Incorrect Hours) | Gross (PAYEVNTEMP258) | |||||
| Breach of Meal Break (Incorrect Rate) | Gross (PAYEVNTEMP258) | |||||
| Breach of Rest Break between Shifts (Incorrect Hours) | ||||||
| Breach of Rest Break between Shifts (Incorrect Rate) | ||||||
| Casual Loading (OTE, Incorrect Hours or Rate) | ||||||
| Ordinary Time (Incorrect Hours) | ||||||
| Ordinary Time (Incorrect Rate) | ||||||
|
Public Holiday (Worked) (Incorrect Hours) Public Holiday (Worked) (Incorrect Rate) Training (Ordinary Time) (Incorrect Hours) Training (Ordinary Time) (Incorrect Rate) Travel (Ordinary Time) (Incorrect Hours) Travel (Ordinary Time) (Incorrect Rate) |
Gross (PAYEVNTEMP258) |
|||||
| E | Lump Sum Payments (PAYEVNTEMP224)* |
|||||
|
Casual Loading (Incorrect Hours or Rate) Double Time (Incorrect Hours or Rate) Double Time and Quarter (Incorrect Hours or Rate) Double Time and Half (Incorrect Hours or Rate) Leave Loading (Incorrect Hours or Rate) Leave Loading (Cashed Out) (Incorrect Hours or Rate) Overtime Bonus (Incorrect Hours or Rate) Shift Penalty (Incorrect Hours or Rate) Sleepover or 24-hour care (Incorrect Hours or Rate) Time and Half (Incorrect Hours or Rate) Time and Quarter (Incorrect Hours or Rate) Time Off In Lieu (Cashed Out) (Incorrect Hours) Time Off In Lieu (Cashed Out) (Incorrect Rate) Training (Overtime) (Incorrect Hours or Rate) Travel (Overtime) (Incorrect Hours or Rate) Triple Time (Incorrect Hours or Rate) |
Overtime (PAYEVNTEMP263) |
|||||
| E | Lump Sum Payments (PAYEVNTEMP224)* |
|||||
|
Directors' Fees (Incorrect Hours or Rate) |
Directors' Fees (PAYEVNTEMP264) |
|||||
| E | Lump Sum Payments (PAYEVNTEMP224)* |
|||||
|
Bonus (Incorrect Hours or Rate) Commission (Incorrect Hours or Rate) |
Bonuses and Commission (PAYEVNTEMP262) |
|||||
| E | Lump Sum Payments (PAYEVNTEMP224)* |
|||||
|
Annual Leave (Incorrect Hours) Annual Leave (Incorrect Rate) Leave Loading (Incorrect Hours or Rate, OTE) Long Service Leave (Incorrect Hours) Long Service Leave (Incorrect Rate) Public Holiday (Taken) (Incorrect Hours) Public Holiday (Taken) (Incorrect Rate) Sick and Carer's Leave (Incorrect Hours) Sick and Carer's Leave (Incorrect Rate) Time Off In Lieu (Taken) (Incorrect Hours) Time Off In Lieu (Taken) (Incorrect Rate) |
O | Paid Leave (PAYEVNTEMP268)* |
||||
| E | Lump Sum Payments (PAYEVNTEMP224)* |
|||||
|
Annual Leave (Cashed Out) (Incorrect Hours) Annual Leave (Cashed Out) (Incorrect Rate) Leave Loading (Cashed Out, OTE) (Incorrect Hours or Rate) Long Service Leave (Cashed Out) (Incorrect Hours) Long Service Leave (Cashed Out) (Incorrect Rate) Sick and Carer's Leave (Cashed Out) (Incorrect Hours) Sick and Carer's Leave (Cashed Out) (Incorrect Rate) |
C | Paid Leave (PAYEVNTEMP268)* |
||||
| E | Lump Sum Payments (PAYEVNTEMP224)* |
|||||
|
Government Paid Parental Leave (GPPL) (Incorrect Hours or Rate) Payer Paid Parental Leave (PPPL) (Incorrect Hours or Rate) |
P | Paid Leave (PAYEVNTEMP268)* |
||||
| E | Lump Sum Payments (PAYEVNTEMP224)* |
|||||
|
Jury Duty (Incorrect Hours) Jury Duty (Incorrect Rate) |
A | Paid Leave (PAYEVNTEMP268)* |
||||
| E | Lump Sum Payments (PAYEVNTEMP224)* |
|||||
|
Workers Compensation (Incorrect Hours or Rate) |
W | Paid Leave (PAYEVNTEMP268)* |
||||
| E | Lump Sum Payments (PAYEVNTEMP224)* |
|||||
|
Return to Work (Incorrect Hours or Rate) |
W | Lump Sum Payments (PAYEVNTEMP224)* |
||||
| E | Lump Sum Payments (PAYEVNTEMP224)* |
Termination
| Description | Paid Leave Type Code (PAYEVNTEMP269) |
Lump Sum Type Code (PAYEVNTEMP271) | ETP Type Code (PAYEVNTEMP34) | Reported as |
|---|---|---|---|---|
|
Unused Annual Leave (after 17 August 1993) Unused Leave Loading (after 17 August 1993) Unused Long Service Leave (after 17 August 1993) |
U | Paid Leave (PAYEVNTEMP268)* |
||
|
Unused Annual Leave (before 16 August 1993) Unused Leave Loading (before 16 August 1993) Unused Long Service Leave (16 August 1978 to 17 August 1993) Unused Annual Leave (Genuine Redundancy, Invalidity or Early Retirement) Unused Leave Loading (Genuine Redundancy, Invalidity or Early Retirement) Unused Long Service Leave (Genuine Redundancy, Invalidity or Early Retirement) |
A | Lump Sum Payments (PAYEVNTEMP224)* |
||
|
Unused Long Service Leave (before 16 August 1978) |
B | Lump Sum Payments (PAYEVNTEMP224)* |
||
|
Lump Sum Payment (Genuine Redundancy or Early Retirement) |
D | Lump Sum Payments (PAYEVNTEMP224)* |
||
|
Unpaid Annual Leave (Death Benefit) Unpaid Bonus (Death Benefit) Unpaid Breach of Meal Break (Death Benefit) Unpaid Breach of Rest Break between Shifts (Death Benefit) Unpaid Casual Loading (OTE, Death Benefit) Unpaid Casual Loading (Death Benefit) Unpaid Commission (Death Benefit) Unpaid Directors' Fees (Death Benefit) Unpaid Double Time and Half (Death Benefit) Unpaid Double Time and Quarter (Death Benefit) Unpaid Double Time (Death Benefit) Unpaid Government Paid Parental Leave (GPPL) (Death Benefit) Unpaid Leave Loading (Death Benefit) Unpaid Leave Loading (OTE) (Death Benefit) Unpaid Long Service Leave (Death Benefit) Unpaid Ordinary Time (Death Benefit) Unpaid Overtime Bonus (Death Benefit) Unpaid Payer Paid Parental Leave (PPPL) (Death Benefit) Unpaid Public Holiday (Taken) (Death Benefit) Unpaid Public Holiday (Worked) (Death Benefit) Unpaid Return to Work (Death Benefit) Unpaid Shift Penalty (Death Benefit) Unpaid Sick & Carer's Leave (Death Benefit) Unpaid Sleepover or 24-hour care (Death Benefit) Unpaid Time and Half (Death Benefit) Unpaid Time and Quarter (Death Benefit) Unpaid Time Off In Lieu (Taken) (Death Benefit) Unpaid Training (Ordinary Time) (Death Benefit) Unpaid Training (Overtime) (Death Benefit) Unpaid Travel (Ordinary Time) (Death Benefit) Unpaid Travel (Overtime) (Death Benefit) Unpaid Triple Time (Death Benefit) Unpaid Workers Compensation (Death Benefit) Unused Annual Leave (Death Benefit) Unused Leave Loading (Death Benefit) Unused Long Service Leave (Death Benefit) |
Not STP reported. | |||
|
Death Benefit (Tax Free) Death Benefit Sick and Carer's Leave (Tax Free) Death Benefit Time Off In Lieu (Tax Free) Employment before 1 July 1983 (Death Benefit) |
D or T | Employment Termination Payments (PAYEVNTEMP223)* | ||
|
Death Benefit (Equal to or less than the Cap) Death Benefit Sick and Carer's Leave (Equal to or less than the Cap) Death Benefit Time Off In Lieu (Equal to or less than the Cap) |
B or N | Employment Termination Payments (PAYEVNTEMP223)* | ||
|
Death Benefit (More than the Cap) Death Benefit Sick and Carer's Leave (More than the Cap) Death Benefit Time Off In Lieu (More than the Cap) |
D, B or N | Employment Termination Payments (PAYEVNTEMP223)* | ||
|
Payment in Lieu of Notice (Equal to or less than the Cap) Payment in Lieu of Notice (More than the Cap) Life Benefit (Equal to or less than the Cap) Life Benefit (More than the Cap) Unused Sick and Carer's Leave (Equal to or less than the Cap) Unused Sick and Carer's Leave (More than the Cap) Unused Time Off In Lieu (Equal to or less than the Cap) Unused Time Off In Lieu (More than the Cap) Employment before 1 July 1983 (Tax Free Component) Lump Sum Payment (Invalidity, Tax Free Component) |
R, O, S or P | Employment Termination Payments (PAYEVNTEMP223)* |
