Death Benefit Rostered Days Off (Tax Free)
Nov 16, 2024
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🎯 The reporting of payments for Death Benefit Rostered Days Off (Tax Free) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Rostered Days Off (Tax Free) continues to be reported under ETP Type Code = D or T.
🎯 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.
Death Benefit Rostered Days Off (Tax Free) is applicable when the Payee ceases employment due to being Deceased, and the Payee's Death Beneficiary (Trustee) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs regardless of the ETP Cap Amount.
Death Benefit Rostered Days Off (Tax Free) uses the Rate Per Hour set in the Payee Master File (100.00%) and Leave Entitlements are not applicable. Payments with this pay type may be considered either Taxable or Non-Taxable, however, they are not W1 (Total of Salary, Wages & other payments) or Ordinary Time Earnings (OTE).
