🎯 The reporting of payments for Unpaid Casual Loading (Death Benefit) has not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Casual Loading (Death Benefit) continues to be non-reportable.
Unpaid Casual Loading (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 Casual Loading hours the payee was entitled to.
Unpaid Casual Loading (Death Benefit) uses a portion of the Rate Per Hour set in the Payee Master File (25.00%) 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).