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  • Reporting accrued leave

    You will be required to report an employee's leave on a PAYG payment summary – foreign employment if the leave accrued while the employee worked in a foreign country. This is regardless of whether the earnings are exempt from tax or required to be reported on a PAYG payment summary - foreign employment.

    Example 1

    Suresh worked for her Australian employer in Fiji for a period of 12 weeks. Her employer determines the earnings from this period of foreign employment are required to be reported on a PAYG payment summary – foreign employment as she was in Fiji for 84 consecutive days.

    During this time, Suresh accrued one week of annual leave. That week's leave, when taken, would need to be reported on a PAYG payment summary – foreign employment.

    End of example

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      Last modified: 30 Apr 2019QC 22115