Nov 16, 2024
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🎯 The reporting of payments for Training (Ordinary Time) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Training (Ordinary Time) 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.
Training (Ordinary Time) is applicable for Payees who must complete Training during their Ordinary Working Hours.
For example, under the Security Services Industry Award 2020 [MA000016]. The Payee must be paid Ordinary Time for time spent attending training courses at the direction of the Payer.
Training (Ordinary Time) uses the Rate Per Hour set in the Payee Master File (100.00%) 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).