Death Benefit Sick & Carer's Leave (Equal to or less than the Cap) is applicable when the Payee ceases employment due to being Deceased and the Payee's Death Beneficiary (Non-Dependant) receives a payment for unused Sick and Carer's Leave per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.
Death Benefit Sick & Carer's Leave (Equal to or less than the Cap) 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 Salary & Wages or Ordinary Time Earnings (OTE)