Worked - Breach of Rest Break between Shifts
Jan 20, 2025
1254
🎯 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.
🎯 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.
Breach of Rest Break between Shifts is applicable when the Payee is not provided with an adequate number of hours break between completing their last shift and commencing their next.
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;
- Manufacturing and Associated Industries and Occupations Award [MA000010].
- Racing Clubs Events Award 2020 [MA000013].
- Aged Care Award 2010 [MA000018].
Payments with this Pay Type 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).
