Deductions - Union Fees
Feb 06, 2025
1023
🎯 The reporting of payments for Union Fees are now included per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Union Fees is reported separately under Deduction Type Code = F.
🎯 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.
Union Fees is applicable when the Payee requests that you deduct an amount from their Pay to be paid to their union or professional association.
Payments with this Deduction use the $ (or % of Rate Per Hour) set within the Deduction and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages & other payments), Taxable or OTE (SGAA).
