Pay Types - System Default Pay Rates Examined
Jan 30, 2025
1986
System Default Pay Rates Examined
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 (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 Ratesare 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 (Tax Treatment) |
OTE (SGAA) | Reported as | Year To Date Balances Payee Master File |
| Alternative Duties (Workers Compensation) | Yes | Yes (Marginal Tax) |
Yes | Gross (PAYEVNTEMP258) |
Gross Payments Total |
| Breach of Meal Break | Yes | Yes (Marginal Tax) |
Yes | Gross (PAYEVNTEMP258) |
Gross Payments Total |
| Breach of Rest Break between Shifts | Yes | Yes (Marginal Tax) |
Yes | Gross (PAYEVNTEMP258) |
Gross Payments Total |
| Casual Loading (OTE) | Yes | Yes (Marginal Tax) |
Yes | Gross (PAYEVNTEMP258) |
Gross Payments Total |
| Ordinary Time | Yes | Yes (Marginal Tax) |
Yes | Gross (PAYEVNTEMP258) |
Gross Payments Total |
| Shift Penalty | Yes | Yes (Marginal Tax) |
Yes | Gross (PAYEVNTEMP258) |
Gross Payments Total |
| Sleepover or 24-hour care | Yes | Yes (Marginal Tax) |
Yes | Gross (PAYEVNTEMP258) |
Gross Payments Total |
| Training (Ordinary Time) | Yes | Yes (Marginal Tax) |
Yes | Gross (PAYEVNTEMP258) |
Gross Payments Total |
| Travel (Ordinary Time) | Yes | Yes (Marginal Tax) |
Yes | Gross (PAYEVNTEMP258) |
Gross Payments Total |
| Public Holiday (Worked) | Yes | Yes (Marginal Tax) |
Yes | Gross (PAYEVNTEMP258) |
Gross Payments Total |
| Casual Loading | Yes | Yes (Marginal Tax) |
No | Overtime PAYEVNTEMP263) |
Overtime |
| Double Time | Yes | Yes (Marginal Tax) |
No | Overtime PAYEVNTEMP263) |
Overtime |
| Double Time and Quarter | Yes | Yes (Marginal Tax) |
No | Overtime PAYEVNTEMP263) |
Overtime |
| Double Time and Half | Yes | Yes (Marginal Tax) |
No | Overtime PAYEVNTEMP263) |
Overtime |
| Time and Quarter | Yes | Yes (Marginal Tax) |
No | Overtime PAYEVNTEMP263) |
Overtime |
| Time and Half | Yes | Yes (Marginal Tax) |
No | Overtime PAYEVNTEMP263) |
Overtime |
| Training (Overtime) | Yes | Yes (Marginal Tax) |
No | Overtime PAYEVNTEMP263) |
Overtime |
| Travel (Overtime) | Yes | Yes (Marginal Tax) |
No | Overtime PAYEVNTEMP263) |
Overtime |
| Triple Time | Yes | Yes (Marginal Tax) |
No | Overtime PAYEVNTEMP263) |
Overtime |
| Directors' Fees | Yes | Yes (Marginal Tax) |
Yes | Directors' Fees (PAYEVNTEMP264) |
Directors' Fees |
| 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) | Year To Date Balances Payee Master File |
| Bonus | Yes | Yes | Yes | Bonuses and Commission (PAYEVNTEMP262) |
Bonuses and Commissions | Bonuses and Commissions |
| Bonus (Marginal Tax) | Yes | Yes | Yes | Bonuses and Commission (PAYEVNTEMP262) |
Bonuses and Commissions | Bonuses and Commissions |
| Commission | Yes | Yes | Yes | Bonuses and Commission (PAYEVNTEMP262) |
Bonuses and Commissions | Bonuses and Commissions |
| Commission (Marginal Tax) | Yes | Yes | Yes | Bonuses and Commission (PAYEVNTEMP262) |
Bonuses and Commissions | Bonuses and Commissions |
| Overtime Bonus | Yes | Yes | No | Overtime (PAYEVNTEMP263) |
Overtime | Overtime |
| Overtime Bonus (Marginal Tax) | Yes | Yes | No | Overtime (PAYEVNTEMP263) |
Overtime | Overtime |
| Return to Work | Yes | Yes | Yes | Lump Sum (PAYEVNTEMP224)* |
W | Lump Sum |
Leave
| Description | Include in W1 (Total of Salary, Wages & other payments) | Taxable | OTE (SGAA) | Reported as | Paid Leave Type Code (PAYEVNTEMP269) | Year To Date Balances Payee Master File |
|
| Annual Leave | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | O | Paid Leave | |
| Leave Loading (OTE) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | O | Paid Leave | |
| Sick & Carer's Leave | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | O | Paid Leave | |
| Long Service Leave | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | O | Paid Leave | |
| Time Off In Lieu (Taken) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | O | Paid Leave | |
| Public Holiday (Taken) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | O | Paid Leave | |
| Compassionate and Bereavement Leave | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | O | Paid Leave | |
| Rostered Day Off (Taken) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | O | Paid Leave | |
| Leave - Other | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | O | Paid Leave | |
| Study Leave | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | O | Paid Leave | |
| Government Paid Parental Leave (GPPL) | No | Yes | Yes | Paid Leave (PAYEVNTEMP268) | P | Paid Leave | |
| Payer Paid Parental Leave (PPPL) | No | Yes | Yes | Paid Leave (PAYEVNTEMP268) | P | Paid Leave | |
| Workers Compensation | No | Yes | No | Paid Leave (PAYEVNTEMP268) | W | Paid Leave | |
| Jury Duty | No | Yes | No | Paid Leave (PAYEVNTEMP268) | A | Paid Leave | |
| Annual Leave (Cashed Out) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | C | Paid Leave | |
| Leave Loading (Cashed Out, OTE) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | C | Paid Leave | |
| Sick & Carer's Leave (Cashed Out) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | C | Paid Leave | |
| Long Service Leave (Cashed Out) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) | C | Paid Leave | |
| Leave Loading | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Overtime | ||
| Leave Loading (Cashed Out) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Overtime | ||
| Time Off In Lieu (Cashed Out) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Overtime | ||
|
Yes | Yes | No | Overtime (PAYEVNTEMP263) | Overtime | ||
| 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) | Year To Date Balances Payee Master File |
|
| < 12 months overdue | > 12 months overdue and > $1,200.00 | |||||||
| Alternative Duties (Workers Compensation) (Incorrect Hours) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Alternative Duties (Workers Compensation) (Incorrect Rate) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Annual Leave (Incorrect Hours) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | GPaid Leave OR Lump Sum |
| Annual Leave (Incorrect Rate) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave OR Lump Sum |
| Bonus (Marginal Tax) (Incorrect Hours or Rate) | Yes | Yes | Yes | Bonuses and Commission (PAYEVNTEMP262) |
Lump Sum Payments (PAYEVNTEMP224) |
E | Bonuses and Commission Or Lump Sum | |
| Breach of Meal Break (Incorrect Hours) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Breach of Meal Break (Incorrect Rate) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Breach of Rest Break between Shifts (Incorrect Hours) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Breach of Rest Break between Shifts (Incorrect Rate) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Casual Loading (Incorrect Hours or Rate) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Lump Sum (PAYEVNTEMP224) |
E | Overtime or Lump Sum | |
| Casual Loading (OTE, Incorrect Hours or Rate) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Commission (Marginal Tax) (Incorrect Hours or Rate) | Yes | Yes | Yes | Bonuses and Commission (PAYEVNTEMP262) |
Lump Sum Payments (PAYEVNTEMP224) |
E | Bonuses and Commission Or Lump Sum | |
| Compassionate & Bereavement Leave (Incorrect Hours) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Gross Payments Total OR Paid Leave |
| Compassionate & Bereavement Leave (Incorrect Rate) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Gross Payments Total OR Paid Leave |
| Directors' Fees (Incorrect Hours or Rate) | Yes | Yes | Yes | Directors' Fees (PAYEVNTEMP264) |
Lump Sum Payments (PAYEVNTEMP224) |
E | Directors Fees or Lump Sum | |
| Double Time (Incorrect Hours or Rate) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Lump Sum (PAYEVNTEMP224) |
E | Overtime or Lump Sum | |
| Double Time and Half (Incorrect Hours) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Lump Sum (PAYEVNTEMP224) |
E | Overtime or Lump Sum | |
| Double Time and Quarter (Incorrect Hours or Rate) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Lump Sum (PAYEVNTEMP224) |
E | Overtime or Lump Sum | |
| Government Paid Parental Leave (GPPL) (Incorrect Hours or Rate) | Yes | Yes | No | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
P | E | Gross Payments Total OR Paid Leave |
| Jury Duty (Incorrect Hours) | Yes | Yes | No | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
A | E | Gross Payments Total OR Paid Leave |
| Jury Duty (Incorrect Rate) | Yes | Yes | No | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
A | E | Paid Leave or Lump Sum |
| Leave - Other (Incorrect Hours) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Leave - Other (Incorrect Rate) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Leave Loading (Incorrect Hours or Rate, OTE) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Leave Loading (Incorrect Hours or Rate) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Lump Sum (PAYEVNTEMP224) |
E | Overtime or Lump Sum | |
| Long Service Leave (Incorrect Hours) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Long Service Leave (Incorrect Rate) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Ordinary Time (Incorrect Hours) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Ordinary Time (Incorrect Rate) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Overtime Bonus (Marginal Tax) (Incorrect Hours or Rate) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Lump Sum (PAYEVNTEMP224) |
E | Overtime or Lump Sum | |
| Payer Paid Parental Leave (PPPL) (Incorrect Hours or Rate) | Yes | Yes | No | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
P | E | Paid Leave or Lump Sum |
| Public Holiday (Taken) (Incorrect Hours) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Public Holiday (Taken) (Incorrect Rate) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Public Holiday (Worked) (Incorrect Hours) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Public Holiday (Worked) (Incorrect Rate) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Rostered Days Off (Taken) (Incorrect Hours) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Rostered Days Off (Taken) (Incorrect Rate) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Shift Penalty (Incorrect Hours or Rate) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Sick and Carer's Leave (Incorrect Hours) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Sick and Carer's Leave (Incorrect Rate) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Sleepover or 24-hour care (Incorrect Hours or Rate) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Study Leave (Incorrect Hours) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Study Leave (Incorrect Rate) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Time and Half (Incorrect Hours or Rate) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Lump Sum (PAYEVNTEMP224) |
E | Overtime or Lump Sum | |
| Time and Quarter (Incorrect Hours or Rate) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Lump Sum (PAYEVNTEMP224) |
E | Overtime or Lump Sum | |
| Time Off In Lieu (Taken) (Incorrect Hours) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Time Off In Lieu (Taken) (Incorrect Rate) | Yes | Yes | Yes | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
O | E | Paid Leave or Lump Sum |
| Training (Ordinary Time) (Incorrect Hours) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Training (Ordinary Time) (Incorrect Rate) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Training (Overtime) (Incorrect Hours or Rate) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Lump Sum (PAYEVNTEMP224) |
E | Overtime or Lump Sum | |
| Travel (Overtime) (Incorrect Hours or Rate) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Lump Sum (PAYEVNTEMP224) |
E | Overtime or Lump Sum | |
| Travel (Ordinary Time) (Incorrect Hours) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Travel (Ordinary Time) (Incorrect Rate) | Yes | Yes | Yes | Gross (PAYEVNTEMP258) | Lump Sum (PAYEVNTEMP224) |
E | Gross Payments Total OR Lump Sum | |
| Triple Time (Incorrect Hours or Rate) | Yes | Yes | No | Overtime (PAYEVNTEMP263) | Lump Sum (PAYEVNTEMP224) |
E | Overtime or Lump Sum | |
| Workers Compensation (Incorrect Hours or Rate) | Yes | Yes | No | Paid Leave (PAYEVNTEMP268) |
Lump Sum Payments (PAYEVNTEMP224) |
W | E | Paid Leave or Lump Sum |
Termination
| 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) | ETP Type Code (PAYEVNTEMP223) | Year To Date Balances Payee Master File |
|---|---|---|---|---|---|---|---|---|
| Unused Annual Leave (after 17 August 1993) | Paid Leave (PAYEVNTEMP268) |
U | ||||||
| Unused Leave Loading (after 17 August 1993) | Paid Leave (PAYEVNTEMP268) |
U | ||||||
| Unused Long Service Leave (after 17 August 1993) | Paid Leave (PAYEVNTEMP268) |
U | ||||||
| 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) | Lump Sum Payments (PAYEVNTEMP224) |
A | ||||||
| Unused Long Service Leave (before 16 August 1978) | Lump Sum Payments (PAYEVNTEMP224) |
B | ||||||
| Lump Sum Payment (Genuine Redundancy or Early Retirement) | Lump Sum Payments (PAYEVNTEMP224) |
D | ||||||
| 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) | Employment Termination Payments (PAYEVNTEMP223) | D or T | ||||||
| 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) | Employment Termination Payments (PAYEVNTEMP223) | B or N | ||||||
| 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) | Employment Termination Payments (PAYEVNTEMP223) | D, B or N | ||||||
| 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) | Employment Termination Payments (PAYEVNTEMP223) | R, O, S or P | ||||||
| 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. | |||||||
For the Pay Rates which are considered Taxable, PAYGW is calculated per the applicable Taxation Schedule (Tax Scale) based on the Payee's Tax Treatment & Tax Treatment Code,
🎯 Schedule 5, Method B (i) is applicable when the payment is < 12 months overdue and relates to the Current Financial Year
🎯 Schedule 5, Method B (ii) is applicable when the payment is either < 12 months overdue and relates to a Prior Financial Year or ≥ 12 months overdue and < $1,200.00.
🎯 Schedule 5, Method B (ii), Lump Sum E is applicable when the payment is ≥ 12 months overdue and ≥ $1,200.00
🎯 Schedule 7, Marginal Tax Rate is applicable when the payment is ≥ $300.00 Gross.
🎯 Schedule 7, Lump Sum A is applicable when the payment is < $300.00 Gross.
🎯 Schedule 11, 17.00% is applicable when the Payee is ≥ Preservation age.
🎯 Schedule 11, 32.00% is applicable when the Payee is < Preservation age.
