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What are the different ATO paid leave reporting categories?
What are the different ATO paid leave reporting categories?
Kavya avatar
Written by Kavya
Updated over 2 years ago

  • Cash-out of leave-in service: Leave entitlement earnings that have been paid out in LIEU of the employee taking the absence from work. This option represents Fair Work entitlements as defined in an award, enterprise agreement, or contract of employment (for the award and agreement-free employees). When leave is cashed out, it reduces the balance of the entitlement, as occurs if the absence was taken.


  • Ancillary and defence leave: Paid leave for absences such as for Australian Defence Force, emergency leave, eligible community service, and jury service.


  • Other paid leave: All other paid absences not otherwise covered in the other leave payment classifications and regardless of the rate of pay (full, half, reduced rate) must be reported under this payment classification. Examples include, but are not limited to annual leave, leave loading, long service leave, personal leave, RDOs.


  • Paid parental leave: Some employers offer paid parental leave and the Government Paid Parental Leave (GPPL) Scheme offers eligible employees, who are the primary career of a newborn or adopted child, up to 18 weeks’ leave, paid at the national minimum wage. Generally, GPPL is paid by Services Australia to the employer to pay the employee, but both types of paid parental leave may be paid at the same time.


  • Unused leave on termination: Any leave balances paid out on termination that is otherwise not deemed an ETP or lump sum payment.


  • Worker's compensation: Any workers’ compensation payments received by an injured employee for the hours not worked, or not attending work as required, or if the employee has been terminated.

If you have any questions, please email us at support@payroo.com.au

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