Unpaid Time Off In Lieu (Taken) (Death Benefit)

Aimee Slatter

Sep 17, 2024

637

🎯 The reporting of payments for Unpaid Time Off In Lieu (Taken) (Death Benefit) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Time Off In Lieu (Taken) (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 Time Off In Lieu (Taken) (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 Time Off In Lieu (Taken) hours the payee took.

If the Death Beneficiary needs to receive a payment for unused Time Off In Lieu, please refer to;
- Death Benefit Time Off In Lieu (Tax Free).
- Death Benefit Time Off In Lieu (Equal to or less than the Cap).
- Death Benefit Time Off In Lieu (More than the Cap).

Unpaid Time Off In Lieu (Taken) (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).