Unused leave on termination

(from the ATO's Business Implementation Guide)

• Unused leave on termination - Some types of leave balances are paid out upon the termination of employment, in accordance with the industrial instruments that define the entitlement to leave. Of the leave balances paid out upon termination, some are considered part of the:
  
  

Lump Sums – reported as payment type Lump Sum Payment Amount

Employment Termination Payment (ETP) – reported as ETP's

Unused leave on termination is comprised of the post-17 August 1993 component of annual leave, leave loading and long service leave for termination reasons other than genuine redundancy, invalidity or early retirement scheme. Services Australia categorise this payment as Termination Payment.

Mapping

The Payroll Category used for Unused Leave on Termination should be mapped as per below: