Employment before 1 July 1983 (Death Benefit)
May 23, 2023
500
🎯 The reporting of payments for Employment before 1 July 1983 (Death Benefit) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Employment before 1 July 1983 (Death Benefit) continues to be reported under ETP Type Code = D, B, N 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.
Employment before 1 July 1983 (Death Benefit) is applicable when the Payee ceases employment due to being Deceased and the Payee's Death Beneficiary receives a payment per Table A: Withholding rates for ETPs which relates to employment before 1 July 1983 per Table A: Withholding rates for ETPs.
Employment before 1 July 1983 (Death Benefit) uses the $ (or % of Rate Per Hour) set within the Pay Rate and Leave Entitlements are not applicable. Payments with this pay type are considered to be Ordinary Time Earnings (OTE), may be either Taxable or Non-Taxable, however they are not Salary & Wages.
