Public Holiday (Worked) Explained (System Default Pay Rate)
Sep 25, 2024
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🎯 The reporting of payments for Public Holiday (Worked) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Public Holiday (Worked) continues to be reported under Gross.
🎯 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.
Public Holiday (Worked) is applicable when the Payee is entitled to loading on their standard rate of pay as they are required to work on a Public Holiday.
For example, under the following Awards, the Payee is entitled to be paid 250.00% of their ordinary hourly rate for the time they work on a Public Holiday.
- Clerks - Private Sector Award 2020 [MA000002].
- Stevedoring Industry Award 2020 [MA000053].
- Manufacturing and Associated Industries and Occupations Award 2020 [MA000010].
Public Holiday (Worked) uses the Rate Per Hour set in the Payee Master File multiplied by 2.5 (250.00%) and Leave Entitlements are applicable, provided the rules have been configured. Payments with this pay type are considered to be W1 (Total of Salary, Wages & other payments), Taxable and Ordinary Time Earnings (OTE).
