• Completing the payment summary

    How you complete your employee's payment summary depends on whether they are leaving because of genuine redundancy, invalidity or through an early retirement scheme, or for another reason.

    Leaving employment because of genuine redundancy, invalidity, or early retirement scheme

    The amount of unused long service leave that accrued before 16 August 1978 is shown at 'Lump Sum B' on the employee's payment summary.

    Any amount of unused long service leave that accrued after 15 August 1978 is shown at 'Lump Sum A' with any other amounts.

    All amounts withheld are to be included with other withheld amounts at 'Total tax withheld'.

    Leaving employment for other reason

    The amount of unused long service leave that accrued before 16 August 1978 is shown at 'Lump Sum B' on the employee's payment summary.

    Any amount of unused long service leave that accrued after 15 August 1978 is shown at 'Lump Sum A' with any other amounts.

    Any amount of unused long service leave that accrued after 17 August 1993 is shown at 'Gross payments' with any other amounts.

    All amounts withheld are to be included with other withheld amounts at 'Total tax withheld'.

      Last modified: 23 Sep 2014QC 19081