Sleepover or 24-hour care
Aug 22, 2023
580
🎯 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.
🎯 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.
Sleepover or 24-hour care is applicable 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.
Sleepover or 24-hour care uses a portion of the Rate Per Hour set in the Payee Master File (5.20%) and Leave Entitlements are not applicable. Payments with this pay type are considered to be Salary & Wages, Taxable and Ordinary Time Earnings (OTE).
