🎯 The reporting of payments for Unused Sick & Carer's Leave (More than the Cap) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Sick & Carer's Leave (More than the Cap) continues to be reported separately under ETP Type Code = R, O, S or P.
Unused Sick & Carer's Leave (More 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 greater 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).