Unpaid Sick & Carer's Leave (Death Benefit)
Nov 16, 2024
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🎯 The reporting of payments for Unpaid Sick & Carer's Leave (Death Benefit) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Sick & Carer's Leave (Death Benefit) remains non-reportable.
🎯 Unpaid Sick & Carer's Leave (Death Benefit) has been designed for the specific circumstance where the Payee deceased whilst taking Sick & Carer's Leave. If the Death Beneficiary needs to receive a payment for unused Rostered Days Off, please refer to;
- Death Benefit Sick and Carer's Leave (Tax Free).
- Death Benefit Sick and Carer's Leave (Equal to or less than the Cap).
- Death Benefit Sick and Carer's Leave (More than the Cap).
- Death Benefit Sick and Carer's Leave (Equal to or less than the Cap).
- Death Benefit Sick and Carer's Leave (More than the Cap).
🎯 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 Sick & Carer's 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 Sick & Carer's Leave hours the payee took.
Unpaid Sick & Carer's 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 W1 (Total of Salary, Wages & other payments).
