Termination - Unused Sick & Carer's Leave (Equal to or less than the Cap)
Feb 04, 2025
895
🎯 The reporting of payments for Unused Sick & Carer's Leave (Equal to or less than the Cap) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Sick & Carer's Leave (Equal to or less than the Cap) continues to be reported under ETP Type Code = R, O, S or P.
🎯 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 Sick & Carer's Leave (Equal to or less than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives a payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.
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 not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).
