Leave - Sick & Carer's Leave (Cashed Out)
Jan 21, 2025
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🎯 The reporting of payments for Sick & Carer's Leave (Cashed Out), are now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Sick & Carer's Leave (Cashed Out) is now reported separately under Paid Leave Type Code = C.
🎯 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.
Sick & Carer's Leave (Cashed Out) is applicable when the Payee is being paid without taking an absence from work.
For example, under the Stevedoring Industry Award 2020 [MA000053]. Where a Payee has accumulated as at 1 July of any year more than 28 days of unused sick leave, the Payee may elect to receive an amount equivalent to all or part of the accumulated sick leave in excess of 28 days at the ordinary rate of pay instead of actual leave.
Payments with this Pay Type use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are considered W1 (Total of Salary, Wages, and other payments), Taxable, and OTE (SGAA).
