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Payments that are ETPs

Use the table below to work out which payments to include in the employee's ETP.

Last updated 9 November 2023

Payments to include in employee's ETP

Payments included in ETPs

Payments not included in ETPs

A gratuity or golden handshake

Accrued leave payments for unused annual leave and long service leave

Genuine redundancy or early retirement scheme payments above the tax-free limit

Genuine redundancy or early retirement scheme payments up to the tax-free limit

Severance pay

Salary, wages, allowances, bonuses and incentives owing to the employee for work done or leave already taken

Non-genuine redundancy payments

Super benefits (for example, a lump sum or income stream from a super fund)

Payments in lieu of notice of termination

Foreign termination payments

Unused rostered days off (RDOs)

Certain payments for restraint of trade

Unused sick leave

Certain payments for personal injury if the employee is compensated for their inability to be employed

Compensation for loss of job

Employee share scheme payments

Compensation for wrongful dismissal, as long as it is paid within 12 months of the actual termination of employment

An advance or loan

Payments for loss of future super payments


Payments arising from an employee's termination because of ill health (invalidity), other than compensation for personal injury


Lump sum payments paid on the death of an employee