Unused Long Service Leave (before 16 August 1978)
Sep 15, 2024
993
🎯 The reporting of payments for Unused Long Service Leave (before 16 August 1978) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Long Service Leave (before 16 August 1978) continues to be reported under Lump Sum Type Code = B.
🎯 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.
Unused Long Service Leave (before 16 August 1978) is applicable when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment that relates to unused Long Service Leave which accrued before 16 August 1978.
Unused Long Service Leave (before 16 August 1978) uses the Rate Per Hour set in the Payee Master File (100.00%) 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).
