Document ID: chunk:federal_register_of_legislation:F2023N00596:schedule:2:p6
Version: federal_register_of_legislation:F2023N00596
Segment Type: schedule
Provision Reference: sch 2 (pt 6/7)
Character Range: 33959–36869

employment agreement does not include a quantifiable casual loading amount.

Payroll week – seven-day period starting on the first day of an employer's pay cycle. Employers are required to report all hours worked by part-time and casual employees each week.

Qualifying service – a period of service as an eligible employee of one or more employers. S 39A(2) of the Administration Act provides that periods of unauthorised absences and periods of unpaid leave (other than some community service, certain periods of stand down or workers compensation) are not periods of qualifying service.

Quantifiable casual loading – where casual loading is a separately identifiable amount in the rate of pay of a casual eligible employee in the employee's industrial instrument, s 3B(3)(a) of the Collection Act prescribes that this amount is included in the eligible wage calculation for the employee.

Reason for ceasing – the noted reason for an employee ceasing to be an eligible employee. Division 3 of the Administration Act prescribes payments on cessation of employment as an eligible employee. The reason for cessation may impact when an eligible employee is entitled to access a cessation payment.

The reasons for cessation on the levy return are:

    (01)                         Retirement – eligible employment ceased due to retirement from the industry. This option should only be selected for employees aged 60 years or over. Refer s 39CA – Payment on cessation – ill health and retirement of the Administration Act.
    (02)                         Ill Health / incapacity – eligible employment ceased due to ill health or incapacity. Refer s 39CA – Payment on cessation – ill health and retirement of the Administration Act.
    (03)                         Death – employment ceased as a result of an eligible employee's passing. Refer s 39CC – Payment on death of the Administration Act.
    (04)                         Redundancy – eligible employment ceased due to redundancy. Refer section 39CB – Payment on cessation – redundancy of the Administration Act.
    (05)                         Other – an employee ceases to be an eligible employee other than by retirement, ill health, death or redundancy. This will include resignation, the end of an employment contract, or due to a change to an ineligible role within the same organisation. Refer s 39C – Payment on cessation - general of the Administration Act.

Remuneration arrangement – the method of payment applicable to the employee, as defined in their employment agreement. Options are:

    (1)    Annual salary – a full-time or part-time employee is paid an annual salary for the hours of work set out in their employment agreement, paid at regular intervals.
    (2)    Wages – a full-time or part-time employee is paid a base rate of pay for hours worked.

Reportable absence or leave – some absences and leave types will impact both