Nov 16, 2024
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🎯 The reporting of payments for Unpaid Training (Ordinary Time) (Death Benefit) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Training (Ordinary Time) (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 Training (Ordinary Time) (Death Benefit) is applicable when the Payee ceases employment due to being Deceased and the Payee's Death Beneficiary receives a payment for the unpaid Training (Ordinary Time) hours the payee was entitled to.
Unpaid Training (Ordinary Time) (Death Benefit) 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 Ordinary Time Earnings (OTE), may be either Taxable or Non-Taxable, however, they are not W1 (Total of Salary, Wages & other payments).