Unpaid Breach of Rest Break between Shifts (Death Benefit)
Nov 16, 2024
654
🎯 The reporting of payments for Unpaid Breach of Rest Break between Shifts (Death Benefit) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Breach of Rest Break between Shifts (Death Benefit) continues to be non-reportable.
🎯 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.
Unpaid Breach of Rest Break between Shifts (Death Benefit) is applicable when the Payee ceases employment due to being Deceased and the Payee's Death Beneficiary receives a payment for the unpaid Breach of Rest Break between Shifts hours the payee was entitled to.
Unpaid Breach of Rest Break between Shifts (Death Benefit) uses the Rate Per Hour set in the Payee Master File multiplied by 2 (200.00%) and Leave Entitlements are applicable, provided the rules have been configured. Payments with this pay type are considered to be Ordinary Time Earnings (OTE), may be either Taxable or Non-Taxable, however, they are not W1 (Total of Salary, Wages & other payments).
