Unused Annual Leave (Death Benefit)
Dec 16, 2024
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🎯 The reporting of payments for Unused Annual Leave (Death Benefit) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Annual Leave (Death Benefit) continues to be non-reportable.
🎯 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 (Death Benefit) is applicable when the Payee ceases employment due to being Deceased and the Payee's Death Beneficiary receives a payment for unused Annual Leave.
Unused Annual Leave (Death Benefit) uses the Rate Per Hour set in the Payee Master File (100.00%) and Leave Entitlements are not applicable. Payments with this pay type may be considered either Taxable or Non-Taxable, however, they are not W1 (Total of Salary, Wages & other payments) or Ordinary Time Earnings (OTE).
