• Leave loading

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    If you pay leave loading as a lump sum, you now need to use Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) to calculate withholding.

    If you pay leave loading on a pro-rata basis, then add the leave loading payment to earnings for the period to calculate withholding.

    Last modified: 22 Apr 2015QC 39409