Unpaid Annual Leave (Death Benefit)
Aug 20, 2023
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🎯 The reporting of payments for Unpaid Annual Leave (Death Benefit) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Annual Leave (Death Benefit) continues to be non-reportable.
🎯 Unpaid Annual Leave (Death Benefit) has been designed for the specific circumstance where the Payee deceased whilst taking Annual Leave. If the Death Beneficiary needs to receive a payment for unused Annual Leave, please refer to Unused Annual Leave (Death Benefit).
🎯 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 Annual Leave (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 Annual Leave hours the payee took.
Unpaid Annual Leave (Death Benefit) 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 Ordinary Time Earnings (OTE), may be either Taxable or Non-Taxable, however they are not Salary & Wages.
