Termination - Unpaid Commission (Death Benefit)
Jan 20, 2025
810
🎯 The reporting of payments for Unpaid Commission (Death Benefit) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Commission (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 Commission (Death Benefit) is applicable when the Payee ceases employment due to being Deceased and the Payee's Death Beneficiary receives a payment for unpaid Commission the payee was entitled to.
Payments with this Pay Type use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) and Taxable; however, they are OTE (SGAA).
