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🎯 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.
Unused Sick & Carer's Leave (More 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 and W1 (Total of Salary, Wages & other payments), however, they are not Ordinary Time Earnings (OTE).
