Feb 04, 2025
🎯 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.
🎯 The reporting of these payments is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, this payment is reported separately under Paid Leave Type Code = U.
Unused Long Service Leave (after 17 August 1993) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment that relates to unused Long Service Leave which accrued after 17 August 1993.
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).