Unused Annual Leave (after 17 August 1993)
Dec 16, 2024
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🎯 The reporting of payments for Unused Annual Leave (after 17 August 1993) are now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Unused Annual Leave (after 17 August 1993) is now reported separately under Paid Leave Type Code = U.
🎯 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.
Unused Annual Leave (after 17 August 1993) is applicable when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment that relates to unused Annual Leave which accrued after 17 August 1993.
Unused Annual Leave (after 17 August 1993) uses the Rate Per Hour set in the Payee Master File (100.00%) and Leave Entitlements are not applicable. Payments with this pay type are considered to be W1 (Total of Salary, Wages & other payments) and Taxable, however, they are not Ordinary Time Earnings (OTE).
