Unpaid Double Time (Death Benefit)
May 24, 2023
428
🎯 The reporting of payments for Unpaid Double Time (Death Benefit) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Double 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 Double 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 Double Time hours the payee was entitled to.
Unpaid Double Time (Death Benefit) uses the Rate Per Hour set in the Payee Master File multiplied by 2 (200.00%) and Leave Entitlements are not applicable. Payments with this pay type may be considered either Taxable or Non-Taxable, however they are not Salary & Wages or Ordinary Time Earnings (OTE)
