Dec 13, 2024
1001
🎯 The reporting of payments for Payer Paid Parental Leave (PPPL) are now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being included in Gross, Paid Parental Leave is now reported separately under Paid Leave Type Code = P.
🎯 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.
Payer Paid Parental Leave (PPPL) is applicable when the Payee is being paid by the Employer (in addition to the Government Paid Parental Leave (GPPL)) for their absence from work due to becoming the primary carer of a newborn or newly adopted child.
Payer Paid Parental Leave (PPPL) uses the $ (or % of Rate Per Hour) set within the Pay Rate and Leave Entitlements are not applicable. Payments with this pay type are considered to be W1 (Total of Salary, Wages & other payments) and Taxable, however, they are not Ordinary Time Earnings (OTE).