Pay Types - Pay Rates (Termination)

Feb 21, 2025

Pay Types - Pay Rates (Termination)

🎯 If you are unsure if these Pay Rates apply to your circumstances, please refer to the Payee's Employment Contract or obtain advice from the Australian Taxation Office or Fair Work Ombudsman.

Paid Leave

Lump Sum

ETP

Description	Include in W1 (Total of Salary, Wages & other payments)	Taxable	OTE (SGAA)	Reported as	Paid Leave Type Code (PAYEVNTEMP269)	Lump Sum Type Code (PAYEVNTEMP271)	ETP Type Code (PAYEVNTEMP223)	Year To Date Balances Payee Master File
				Paid Leave (PAYEVNTEMP268)	U
				Lump Sum Payments (PAYEVNTEMP224)		A
				Lump Sum Payments (PAYEVNTEMP224)		B
				Lump Sum Payments (PAYEVNTEMP224)		D
				Employment Termination Payments (PAYEVNTEMP223)			D or T
				Employment Termination Payments (PAYEVNTEMP223)			B or N
				Employment Termination Payments (PAYEVNTEMP223)			D, B or N
				Employment Termination Payments (PAYEVNTEMP223)			R, O, S or P

🎯 Schedule 7, Marginal Tax Rate is applicable when the payment is ≥ $300.00 Gross.

🎯 Schedule 7, Lump Sum A is applicable when the payment is < $300.00 Gross.

🎯 Schedule 11, 17.00% is applicable when the Payee is ≥ Preservation age.

🎯 Schedule 11, 32.00% is applicable when the Payee is < Preservation age.

Schedule 7 (Marginal Tax Rate, Lump Sum A, Lump Sum B (Marginal Tax Rate on 5% of the Gross and 0% PAYGW)

Schedule 11 (0.00%, 17.00%, 32.00% and 47.00%)

Regular

Schedule 7 – Tax table for unused leave payments on termination of employment

Schedule 11 – Tax table for employment termination payments

Seniors and Pensioners

Working Holiday Maker

Schedule 15 - Working Holiday Maker (NAT 75331)

Schedule 1 – Tax Scale 3 (NAT 1004)

Schedule 1 – Tax Scale 4 (NAT 1004)

No TFN

Schedule 1 – Tax Scale 4 (NAT 1004)

Foreign Resident

Schedule 1 – Tax Scale 3 (NAT 1004)

Seasonal Worker Programme

Seasonal Worker Programme and Pacific Labour Scheme

Horticulturists and Shearers

Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry (NAT 1013)

There are seventy-five Pay Rates in the Termination category,

Death Benefit (Equal to or less than the Cap)
Death Benefit (More than the Cap)
Death Benefit (Tax Free)
Death Benefit Rostered Days Off (Equal to or less than the Cap)
Death Benefit Rostered Days Off (More than the Cap)
Death Benefit Rostered Days Off (Tax Free)
Death Benefit Sick & Carer's Leave (Equal to or less than the Cap)
Death Benefit Sick & Carer's Leave (More than the Cap)
Death Benefit Sick & Carer's Leave (Tax Free)
Death Benefit Time Off In Lieu (Equal to or less than the Cap)
Death Benefit Time Off In Lieu (More than the Cap)
Death Benefit Time Off In Lieu (Tax Free)
Employment before 1 July 1983 (Death Benefit)
Employment before 1 July 1983 (Tax Free Component)
Life Benefit (Equal to or less than the Cap)
Life Benefit (More than the Cap)
Lump Sum Payment (Genuine Redundancy or Early Retirement)
Lump Sum Payment (Invalidity, Tax Free Component)
Payment in Lieu of Notice (Equal to or less than the Cap)
ayment in Lieu of Notice (More than the Cap)
Unpaid Annual Leave (Death Benefit)
Unpaid Bonus (Death Benefit)
Unpaid Breach of Meal Break (Death Benefit)
Unpaid Breach of Rest Break between Shifts (Death Benefit)
Unpaid Casual Loading (Death Benefit)
Unpaid Casual Loading (OTE, Death Benefit)
Unpaid Commission (Death Benefit)
Unpaid Compassionate & Bereavement Leave (Death Benefit)
Unpaid Directors' Fees (Death Benefit)
Unpaid Double Time and Half (Death Benefit)
Unpaid Double Time and Quarter (Death Benefit)
Unpaid Double Time (Death Benefit)
Unpaid Government Paid Parental Leave (GPPL) (Death Benefit)
Unpaid Leave Loading (Death Benefit)
Unpaid Leave Loading (OTE) (Death Benefit)
Unpaid Leave - Other (Death Benefit)
Unpaid Long Service Leave (Death Benefit)
Unpaid Ordinary Time (Death Benefit)
Unpaid Overtime Bonus (Death Benefit)
Unpaid Payer Paid Parental Leave (PPPL) (Death Benefit)
Unpaid Public Holiday (Taken) (Death Benefit)
Unpaid Public Holiday (Worked) (Death Benefit)
Unpaid Return to Work (Death Benefit)
Unpaid Rostered Day Off (Death Benefit)
Unpaid Shift Penalty (Death Benefit)
Unpaid Sick & Carer's Leave (Death Benefit)
Unpaid Sleepover or 24-hour care (Death Benefit)
Unpaid Time and Half (Death Benefit)
Unpaid Time and Quarter (Death Benefit)
Unpaid Time Off In Lieu (Taken) (Death Benefit)
Unpaid Training (Ordinary Time) (Death Benefit)
Unpaid Training (Overtime) (Death Benefit)
Unpaid Travel (Ordinary Time) (Death Benefit)
Unpaid Travel (Overtime) (Death Benefit)
Unpaid Triple Time (Death Benefit)
Unpaid Workers Compensation (Death Benefit)
Unused Annual Leave (after 17 August 1993)
Unused Annual Leave (before 16 August 1993)
Unused Annual Leave (Death Benefit)
Unused Annual Leave (Genuine Redundancy, Invalidity or Early Retirement)
Unused Leave Loading (after 17 August 1993)
Unused Leave Loading (before 16 August 1993)
Unused Leave Loading (Death Benefit)
Unused Leave Loading (Genuine Redundancy, Invalidity or Early Retirement)
Unused Long Service Leave (16 August 1978 to 17 August 1993)
Unused Long Service Leave (after 17 August 1993)
Unused Long Service Leave (before 16 August 1978)
Unused Long Service Leave (Death Benefit)
Unused Long Service Leave (Genuine Redundancy, Invalidity or Early Retirement)
Unused Rostered Days Off (Equal to or less than the Cap)
Unused Rostered Days Off (More than the Cap)
Unused Sick & Carer's Leave (Equal to or less than the Cap)
Unused Sick & Carer's Leave (More than the Cap)
Unused Time Off In Lieu (Equal to or less than the Cap)
Unused Time Off In Lieu (More than the Cap)

Death Benefit (Equal to or less than the Cap)

Death Benefit (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = N or B.

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and Taxable; however, they are not OTE (SGAA).

Death Benefit (More than the Cap)

Death Benefit (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Non-Dependant) receives payment per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D, N or B.

Death Benefit (Tax Free)

Death Benefit (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment per Table A: Withholding rates for ETPs regardless of the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D or T.

Payments with this Pay Rate 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), Taxable or OTE (SGAA).

Death Benefit Rostered Days Off (Equal to or less than the Cap)

Death Benefit Rostered Days Off (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = N or B.

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and Taxable; however, they are not OTE (SGAA).

Death Benefit Rostered Days Off (More than the Cap)

Death Benefit Rostered Days Off (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D, N or B.

Death Benefit Rostered Days Off (Tax Free)

Death Benefit Rostered Days Off (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs regardless of the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D or T.

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).

Death Benefit Sick & Carer's Leave (Equal to or less than the Cap)

Death Benefit Sick & Carer's Leave (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = N or B.

Death Benefit Sick & Carer's Leave (More than the Cap)

Death Benefit Sick & Carer's Leave (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D, N or B.

Death Benefit Sick & Carer's Leave (Tax Free)

Death Benefit Sick & Carer's Leave (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs regardless of the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D or T.

Death Benefit Time Off In Lieu (Equal to or less than the Cap)

Death Benefit Time Off In Lieu (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = N or B.

Death Benefit Time Off In Lieu (More than the Cap)

Death Benefit Time Off In Lieu (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D, N or B.

Death Benefit Time Off In Lieu (Tax Free)

Death Benefit Time Off In Lieu (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs regardless of the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D or T.

Employment before 1 July 1983 (Death Benefit)

Employment before 1 July 1983 (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment per Table A: Withholding rates for ETPs which relates to employment before 1 July 1983.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = D, B, N or T.

Employment before 1 July 1983 (Tax Free Component)

Employment before 1 July 1983 (Tax Free Component) is applicable when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment that relates to employment before 1 July 1983 per Table A: Withholding rates for ETPs.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.

Life Benefit (Equal to or less than the Cap)

Life Benefit (Equal to or less than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.

Life Benefit (More than the Cap)

Life Benefit (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 payment per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.

Lump Sum Payment (Genuine Redundancy or Early Retirement)

Lump Sum Payment (Genuine Redundancy or Early Retirement) is applicable when the Payee has ceased employment due to Ill Health or Redundancy and requires payment based on their complete years of service up to the age-pension age.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under Lump Sum Type Code = D.

Lump Sum Payment (Invalidity, Tax Free Component)

Lump Sum Payment (Invalidity, Tax Free Component) is applicable when the Payee ceases employment due to Ill Health and receives a payment that relates to Invalidity per Table A: Withholding rates for ETPs.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.

Payment in Lieu of Notice (Equal to or less than the Cap)

Payment in Lieu of Notice (Equal to or less than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment in lieu of notice per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.

Payment in Lieu of Notice (More than the Cap)

Payment in Lieu of Notice (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 payment in lieu of notice per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.

Unpaid Annual Leave (Death Benefit)

Unpaid Annual Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Annual Leave hours the Payee took.

This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Annual Leave. If the Death Beneficiary needs to receive a payment for unused Annual Leave, please refer to Unused Annual Leave (Death Benefit).

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are applicable, provided the rules have been configured. These payments are not considered W1 (Total of Salary, Wages, and other payments) or Taxable; however, they are OTE (SGAA).

Unpaid Bonus (Death Benefit)

Unpaid Bonus (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Bonus the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Breach of Meal Break (Death Benefit)

Unpaid Breach of Meal Break (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Breach of Meal Break hours the payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Breach of Rest Break between Shifts (Death Benefit)

Unpaid Breach of Rest Break between Shifts (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Breach of Rest Break between Shifts hours the payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Casual Loading (Death Benefit)

Unpaid Casual Loading (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Casual Loading hours the payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Casual Loading (OTE, Death Benefit)

Unpaid Casual Loading (OTE, Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Casual Loading (OTE) hours the payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Commission (Death Benefit)

Unpaid Commission (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Commission the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Compassionate & Bereavement Leave (Death Benefit)

Unpaid Compassionate & Bereavement Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Compassionate & Bereavement Leave hours the Payee took.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Directors' Fees (Death Benefit)

Unpaid Directors' Fees (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Commission the Director's Fees the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Double Time and Half (Death Benefit)

Unpaid Double Time and Half (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Double Time and Half hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Double Time and Quarter (Death Benefit)

Unpaid Double Time and Quarter (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Double Time and Quarter hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Double Time (Death Benefit)

Unpaid Double Time (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Double Time hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Government Paid Parental Leave (GPPL) (Death Benefit)

Unpaid Government Paid Parental Leave (GPPL) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Government Paid Parental Leave (GPPL) hours the Payee took.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Leave Loading (Death Benefit)

Unpaid Leave Loading (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Leave Loading hours the Payee took.

This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Annual Leave and is entitled to Leave Loading. If the Death Beneficiary needs to receive a payment for unused Annual Leave, please refer to Unused Leave Loading (Death Benefit).

Unpaid Leave Loading (OTE) (Death Benefit)

Unpaid Leave Loading (OTE) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Leave Loading (OTE) hours the Payee took.

This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Annual Leave and is entitled to Leave Loading (OTE). If the Death Beneficiary needs to receive a payment for unused Annual Leave, please refer to Unused Leave Loading (OTE) (Death Benefit).

Unpaid Leave - Other (Death Benefit)

Unpaid Leave - Other (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Leave - Other hours the Payee took.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Long Service Leave (Death Benefit)

Unpaid Long Service Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Long Service Leave hours the Payee took.

This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Long Service Leave. If the Death Beneficiary needs to receive a payment for unused Long Service Leave, please refer to Unused Long Service Leave (Death Benefit).

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Ordinary Time (Death Benefit)

Unpaid Ordinary Time (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Ordinary Time hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Overtime Bonus (Death Benefit)

Unpaid Overtime Bonus (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for an unpaid Overtime Bonus the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Payer Paid Parental Leave (PPPL) (Death Benefit)

Unpaid Payer Paid Parental Leave (PPPL) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Payer Paid Parental Leave (PPPL) hours the Payee took.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Public Holiday (Taken) (Death Benefit)

Unpaid Public Holiday (Taken) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Public Holiday (Taken) hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Public Holiday (Worked) (Death Benefit)

Unpaid Public Holiday (Worked) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Public Holiday (Worked) hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Return To Work (Death Benefit)

Unpaid Return To Work (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Return To Work bonus the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Rostered Day Off (Death Benefit)

Unpaid Rostered Day Off (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the Rostered Days Off (Taken) hours the Payee took.

This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Rostered Days Off. If the Death Beneficiary needs to receive a payment for unused Rostered Days Off, please refer to

Death Benefit Rostered Days Off (Tax Free).
Death Benefit Rostered Days Off (Equal to or less than the Cap).
Death Benefit Rostered Days Off (More than the Cap).

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Shift Penalty (Death Benefit)

Unpaid Shift Penalty (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Shift Penalty hours the Payee took.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Sick & Carer's Leave (Death Benefit)

Unpaid Sick & Carer's Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the Sick & Carer's Leave hours the Payee took.

Death Benefit Sick & Carer's Leave (Tax Free).
Death Benefit Sick & Carer's Leave (Equal to or less than the Cap).
Death Benefit Sick & Carer's Leave (More than the Cap).

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Sleepover or 24-hour care (Death Benefit)

Unpaid Sleepover or 24-hour care (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Unpaid Sleepover or 24-hour care hours the Payee took.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Time and Half (Death Benefit)

Unpaid Time and Half (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Time and Half hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Time and Quarter (Death Benefit)

Unpaid Time and Quarter (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Time and Quarter hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Time Off In Lieu (Taken) (Death Benefit)

Unpaid Time Off In Lieu (Taken) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the Unpaid Time Off In Lieu (Taken) hours the Payee took.

Death Benefit Time Off In Lieu (Tax Free).
Death Benefit Time Off In Lieu (Equal to or less than the Cap).
Death Benefit Time Off In Lieu (More than the Cap).

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Training (Ordinary Time) (Death Benefit)

Unpaid Training (Ordinary Time) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Training (Ordinary Time) hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Training (Overtime) (Death Benefit)

Unpaid Training (Overtime) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Training (Overtime) hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Travel (Ordinary Time) (Death Benefit)

Unpaid Travel (Ordinary Time) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Travel (Ordinary Time) hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Travel (Overtime) (Death Benefit)

Unpaid Travel (Overtime) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Travel (Overtime) hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Triple Time (Death Benefit)

Unpaid Triple Time (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Triple Time hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unpaid Workers Compensation (Death Benefit)

Unpaid Workers Compensation (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Workers Compensation hours the Payee was entitled to.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unused Annual Leave (after 17 August 1993)

Unused Annual Leave (after 17 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment relating to unused Annual Leave accrued after 17 August 1993.

The reporting of these payments has changed per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, these payments are now reported separately under Paid Leave Type Code = U.

Unused Annual Leave (before 16 August 1993)

Unused Annual Leave (before 16 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment that relates to unused Annual Leave which accrued before 17 August 1993.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under Lump Sum Type Code = T.

Unused Annual Leave (Death Benefit)

Unused Annual Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment unused Annual Leave.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File and Leave Entitlements are applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable or OTE (SGAA).

Unused Annual Leave (Genuine Redundancy, Invalidity or Early Retirement)

Unused Annual Leave (Genuine Redundancy, Invalidity, or Early Retirement) applies when the Payee has ceased employment due to Illness or Redundancy and receives a payment related to unused Annual Leave.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under Lump Sum Type Code = R.

Unused Leave Loading (after 17 August 1993)

Unused Leave Loading (after 17 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation, or Transfer and receives a payment that relates to unused Leave Loading, which was applicable to Annual Leave accrued after 17 August 1993.

Unused Leave Loading (before 16 August 1993)

Unused Leave Loading (before 16 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation, or Transfer and receives a payment that relates to unused Leave Loading, which applied to Annual Leave accrued before 17 August 1993.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under Lump Sum Type Code = T.

Unused Leave Loading (Death Benefit)

Unused Leave Loading (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for unused Leave Loading, which applies to Annual Leave (Death Benefit).

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be non-reportable.

Unused Leave Loading (Genuine Redundancy, Invalidity or Early Retirement)

Unused Leave Loading (Genuine Redundancy, Invalidity or Early Retirement) applies when the Payee ceased employment due to Ill Health or Redundancy and receives a payment related to unused Leave Loading, which applies to Unused Annual Leave (Genuine Redundancy, Invalidity or Early Retirement).

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under Lump Sum Type Code = R.

Unused Long Service Leave (16 August 1978 to 17 August 1993)

Unused Long Service Leave (16 August 1978 to 17 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation, or Transfer and receives a payment related to unused Long Service Leave accrued between 16 August 1978 and 17 August 1993.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under Lump Sum Type Code = T.

Unused Long Service Leave (after 17 August 1993)

Unused Long Service Leave (after 17 August 1993) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment related to unused Long Service Leave accrued after 17 August 1993.

Unused Long Service Leave (before 16 August 1978)

Unused Long Service Leave (before 16 August 1978) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, or Transfer and receives a payment related to unused Long Service Leave accrued before 16 August 1978.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. These Payments continue to be reported under Lump Sum Type Code = B.

Rostered Days Off (Equal to or less than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Rostered Dayd Off per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.

Rostered Days Off (More than the Cap)

Rostered Days Off (More than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for Rostered Days Off per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.

Sick & Carer's Leave (Equal to or less than the Cap)

Sick & Carer's Leave (Equal to or less than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.

Sick & Carer's Leave (More than the Cap)

Sick & Carer's Leave (More than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for Sick & Carer's Leave per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.

Time Off In Lieu (Equal to or less than the Cap)

Time Off In Lieu (Equal to or less than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs which is equal to or less than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.

Time Off In Lieu (More than the Cap)

Time Off In Lieu (More than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for Time Off In Lieu per Table A: Withholding rates for ETPs which is greater than the ETP Cap Amount.

The reporting of these payments has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. They continue to be reported under ETP Type Code = R, O, S or P.