Unpaid Double Time and Half (Death Benefit)
Dec 13, 2024
911
🎯 The reporting of payments for Unpaid Double Time and Half (Death Benefit) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Double Time and Half (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 Double Time and Half (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 Double Time and Half hours the payee was entitled to.
Unpaid Double Time and Half (Death Benefit) uses the Rate Per Hour set in the Payee Master File multiplied by 2.5 (250.00%) and Leave Entitlements are not applicable. Payments with this pay type may be considered either Taxable or Non-Taxable, however, they are not W1 (Total of Salary, Wages & other payments) or Ordinary Time Earnings (OTE).
