List of payments that are ordinary time earnings

Ordinary hours of workExternal Link:

• as defined in an award or agreement, or if the ordinary hours of work are not stated in an award or agreement, or not separated from other hours, the total hours

Yes

Yes

Casual loading

Yes

Yes

Shift penaltiesExternal Link (including public holiday penalties)

Yes

Yes

Workers compensationExternal Link – payment for hours an employee performs work or is required to attend work

See Workers' compensation (paid leave type W)

Yes

Yes

Piece ratesExternal Link for work done during ordinary hours

Yes

Yes

Daily rates for employees compensated using a flat daily rate

Yes

Yes

Flexi time:

• all ordinary hours paid to employees under a flexi time arrangement
• flexi time arrangements are considered different to rostered days off (RDOs) and time off in lieu (TOIL)

Yes

Yes

Breach of break paymentsExternal Link, such as for rest, meal and crib:

• where an employee doesn't get an appropriate break, some awards require employees to be paid at overtime rates until the employee is released from duty
• even though the employee is being paid at overtime rates, they are working ordinary hours

Yes

Yes

Time for travel or training paid within the span of ordinary hours

Yes

Yes

Charge rates for work performed, outcomes achieved, or targets met by contractors

Yes

Yes

Public holidaysExternal Link – not worked, or worked as ordinary hours. For more information see overtime.

Yes

Yes

Annual leaveExternal Link

Yes

Yes

Annual leave loading that is clearly linked to a lost opportunity to work overtime

Yes

No

Annual leave loadingExternal Link – all other

Yes

Yes

Long service leaveExternal Link that is not paid under a portable long service leave scheme

Yes

Yes

Long service leave that is paid under a portable long service leave schemeExternal Link

No

No

Family and domestic violence leaveExternal Link

Yes

Yes

Rostered days offExternal Link – time taken and paid at ordinary rates

Yes

Yes

Sick, personal and carers leaveExternal Link

Yes

Yes

Time off in lieu (TOIL) of overtimeExternal Link – time taken and paid at ordinary rates

Yes

Yes

Study leave

Yes

Yes

Special paid leave

Yes

Yes

Gardening leave

Yes

Yes

Employer paid parental leaveExternal Link, such as maternity leave, paternity leave or adoption leave

No

No

Government paid parental leave (GPPL)

No

No

Workers compensationExternal Link – payment for hours an employee performs work or is required to attend work

Yes

Yes

Workers compensationExternal Link – employee is not required to work, including any top-ups or make-up pay to bring the amount paid on these absences up to their normal rate of pay

No

No

Community service leaveExternal Link, including voluntary emergency management activities for bodies such as a State Emergency Service, Country Fire Authority and the RSPCA

No

No

Jury duty leaveExternal Link, including attendance for jury selection and jury duty

No

No

Defence reserve leaveExternal Link, paid to volunteers of the Australian Defence Forces to undertake defence services

No

No

Cashed out annual leaveExternal Link and leave loading in service

Refer to Overtime for leave loading that is referrable to the lost opportunity to work overtime

Yes

Yes

Cashed out long service leave in service

Refer to Other paid leave (paid leave type O) for long service leave paid under a portable leave scheme

Yes

Yes

Cashed out sick, personal and carer’s leave in serviceExternal Link

Yes

Yes

Cashed out rostered days off in service

Yes

Yes

Cashout of TOIL of overtime pay in service

Yes

No

Annual leave or leave loadingExternal Link accrued after 17 August 1993 paid on a normal termination, such as voluntary resignation, employment terminated due to inefficiency, or retirement

Yes

No

Long service leaveExternal Link accrued after 17 August 1993 paid on a normal termination, such as voluntary resignation, employment terminated due to inefficiency, or retirement

Yes

No

Hourly on-call allowance for ordinary hours of work

Yes

Yes

Task allowances for:

• work efforts or skills – such as industry allowances, higher duties, leading hand, first aid or supervisor allowances
• adverse conditions – such as allowances for working at heights, in confined spaces, in the cold, wet or heat, or danger
• staying employed with the current employer – such as for retention allowances.

These are reported as allowance type KN in your STP reporting.

Yes

Yes

Expense allowances that are paid with the reasonable expectation that the money will be fully expended by the employee in the course of providing their services

No

No

Allowances that represent partial compensation for expenses likely to be incurred by employees that are paid:

• regardless of whether or not the employee incurred the expense, or
• where the allowance amount has no relationship to the actual cost incurred by the employee.

Yes

Yes

OvertimeExternal Link payments – provided the employee's ordinary hours of work are clearly identified such as:

• beyond their ordinary hours of work
• outside the agreed number of hours
• outside the spread of ordinary hours (the times of the day ordinary hours can be worked)

Yes

No

Annual leave loading referrable to the lost opportunity to work overtime

Yes

No

Time off in lieu (TOIL)External Link – cash out of TOIL in service

For unused TOIL on termination, see termination payments

Yes

No

On call allowance for hours outside ordinary hours of work

Yes

No

Call back allowance

Yes

No

Bonuses and commissions paid solely for work performed entirely outside ordinary hours

Yes

No

Commission paymentsExternal Link

Yes

Yes

Commission solely for work performed entirely outside ordinary hours

Yes

No

Performance bonus

Yes

Yes

Christmas bonus

Yes

Yes

Bonus labelled as ex gratia but in respect of ordinary hours work

Yes

Yes

Sign-on bonus for new employees

Yes

Yes

Referral bonus

Yes

Yes

Return to work bonus after parental leave

Yes

Yes

Bonus solely for work performed entirely outside ordinary hours

Yes

No

Remuneration you pay to a working director

Yes

Yes

Remuneration you pay to a non-working director

Yes

Yes

Bonus paid to an ex-employee to encourage them to return to the employer

Yes

Yes

Bonus payments made to end industrial action and have employees resume work

Yes

Yes

Bonus paid to an employee who has resigned and is encouraged to withdraw their resignation

Yes

Yes

Unused leave on termination, including annual leave, annual leave loading and long service leave.

This applies regardless of the reason for termination or treatment for tax purposes.

Yes

No

Payment in lieu of noticeExternal Link, for all termination reasons.

This applies regardless of the reason for termination or treatment for tax purposes.

Yes

Yes

Unused personal/carers leave on termination, for all termination reasons.

This applies regardless of the reason for termination or treatment for tax purposes.

Yes

No

Unused rostered days off (RDOs) and time off in lieu (TOIL) of overtime paid on termination

Yes

No

Other payments in consequence of the termination of employment, such as:

• a gratuity or golden handshake
• genuine redundancyExternal Link or early retirement scheme payments above the tax-free limit
• severance pay
• non-genuine redundancy
• compensation for loss of job
• compensation for wrongful dismissal
• invalidity payments other than compensation for personal injury
• lump sum payments paid due to the death of an employee.

No

No

Salary sacrificed to superannuation – where the salary that is sacrificed would otherwise be OTE if it was instead paid to the employee

Yes

Yes

Salary sacrificed to superannuation – where the salary that is sacrificed would not otherwise be OTE if it was instead paid to the employee, such as paid parental leave or overtime

Yes

No

Salary sacrificed to other employee benefits – including amounts that are fringe benefits and exempt fringe benefits

No

No