System Default Pay Rates which can not be Salary Sacrificed
May 17, 2023
835
🎯The ATO has provided stringent guidelines regarding what payments may be sacrificed as defined in Schedule 1 to the Taxation Administration Act 1953 (TAA 1953). Refer Payments which can be Salary Sacrificed to learn more.
Worked
Back Payments
🎯 Where the payment is equal to or more than 12 months overdue and equal to or more than $ 1,200.00
- Alternative Duties (Workers Compensation) (Incorrect Rate)
- Annual Leave (Cashed Out) (Incorrect Hours)
- Annual Leave (Cashed Out) (Incorrect Rate)
- Bonus (Incorrect Hours or Rate)
- Breach of Meal Break (Incorrect Hours)
- Breach of Meal Break (Incorrect Rate)
- Breach of Rest Break between Shifts (Incorrect Hours)
- Breach of Rest Break between Shifts (Incorrect Rate)
- Casual Loading (OTE, Incorrect Hours or Rate)
- Casual Loading (Incorrect Hours or Rate)
- Commission (Incorrect Hours or Rate)
- Double Time and Half (Incorrect Hours or Rate)
- Double Time and Quarter (Incorrect Hours or Rate)
- Double Time (Incorrect Hours or Rate)
- Government Paid Parental Leave (GPPL) (Incorrect Hours or Rate)
- Jury Duty (Incorrect Hours)
- Jury Duty (Incorrect Rate)
- Leave Loading (Cashed Out) (Incorrect Hours or Rate)
- Leave Loading (Cashed Out, OTE) (Incorrect Hours or Rate)
- Leave Loading (Incorrect Hours or Rate)
- Leave Loading (Incorrect Hours or Rate, OTE)
- Long Service Leave (Cashed Out) (Incorrect Hours)
- Long Service Leave (Cashed Out) (Incorrect Rate)
- Long Service Leave (Incorrect Hours)
- Long Service Leave (Incorrect Rate)
- Ordinary Time (Incorrect Hours)
- Ordinary Time (Incorrect Rate)
- Overtime Bonus (Incorrect Hours or Rate)
- Payer Paid Parental Leave (PPPL) (Incorrect Hours or Rate)
- Public Holiday (Taken) (Incorrect Hours)
- Public Holiday (Taken) (Incorrect Rate)
- Public Holiday (Worked) (Incorrect Hours)
- Public Holiday (Worked) (Incorrect Rate)
- Return to Work (Incorrect Hours or Rate)
- Shift Penalty (Incorrect Hours or Rate)
- Sick and Carer's Leave (Cashed Out) (Incorrect Hours)
- Sick and Carer's Leave (Cashed Out) (Incorrect Rate)
- Sick and Carer's Leave (Incorrect Hours)
- Sick and Carer's Leave (Incorrect Rate)
- Sleepover or 24-hour care (Incorrect Hours or Rate)
- Time and Half (Incorrect Hours or Rate)
- Time and Quarter (Incorrect Hours or Rate)
- Time Off In Lieu (Cashed Out) (Incorrect Hours)
- Time Off In Lieu (Cashed Out) (Incorrect Rate)
- Time Off In Lieu (Incorrect Hours)
- Time Off In Lieu (Incorrect Rate)
- Training (Ordinary Time) (Incorrect Hours)
- Training (Ordinary Time) (Incorrect Rate)
- Training (Overtime) (Incorrect Hours or Rate)
- Travel (Ordinary Time) (Incorrect Hours)
- Travel (Ordinary Time) (Incorrect Rate)
- Travel (Overtime) (Incorrect Hours or Rate)
- Triple Time (Incorrect Hours or Rate)
- Workers Compensation (Incorrect Hours or Rate)
Termination
-
Unused Long Service Leave (16 August 1978 to 17 August 1993)
-
Unused Annual Leave (Genuine Redundancy, Invalidity or Early Retirement)
-
Unused Leave Loading (Genuine Redundancy, Invalidity or Early Retirement)
-
Unused Long Service Leave (Genuine Redundancy, Invalidity or Early Retirement)
-
Unused Sick and Carer's Leave (Equal to or less than the Cap)
- Death Benefit (Equal to or less than the Cap)
- Death Benefit (More than the Cap)
- Death Benefit Sick and Carer's Leave (Tax Free)
- Death Benefit Sick and Carer's Leave (Equal to or less than the Cap)
- Death Benefit Sick and Carer's Leave (More than the Cap)
- 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)
- Employment before 1 July 1983 (Death Benefit)
- 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 (OTE, Death Benefit)
- Unpaid Casual Loading (Death Benefit)
- Unpaid Commission (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 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 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 (Death Benefit)
- Unused Leave Loading (Death Benefit)
- Unused Long Service Leave (Death Benefit)
Reimbursements
Adjustments
