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.
Unused 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 are considered to be Taxable, however they are not Salary & Wages or Ordinary Time Earnings (OTE).