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🎯 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 is applicable 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 200.00% of their ordinary hourly rate for the time they work on Sunday.
- Black Coal Mining Industry Award 2020 [MA000001].
- Clerks - Private Sector Award 2020 [MA000002].
- Hair and Beauty Industry Award 2010 [MA000005].
- Higher Education Industry—General Staff—Award 2020 [MA000007].
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) and Taxable. However, they are not OTE (SGAA).
