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leeseam(Initiate)Initiate
23 Feb 2024

Dear Sir

Under General Retail and Private Clerks Award, an employee must have a minimum break of 12 or 10 hours respectively between when the employee finishes work on one day and starts work on the next. Otherwise, employer must pay the employee at the rate of 200% of the rate they would be entitled to until the employee has a break of 12 consecutive hours.

May I understand breach of rest break payments consider as overtime or gross ? Where should employer report this amount in STP ?

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818 views
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PayrollDeanne(Taxicorn)Taxicorn
ATO Certified Response24 Feb 2024

Hiya @leeseam 👋


It's a penalty on ordinary hours and is reported as Gross as per the excellent ATO STP2 Employer Guidance. See the table of examples that explicitly references the breach of rest break payment.


Deanne

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Bruce4Tax(Taxicorn)Taxicorn
24 Feb 2024

You need to consult your software supplier on how to include in STP.


Sounds more like an allowance than overtime, but you need get instructions from management.


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