🎯 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.
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 Salary & Wages, Taxable and Ordinary Time Earnings (OTE).