Breach of rest breaks payments

Question

PayrollDeanne · Accepted Answer

It's a penalty on ordinary hours and is reported as Gross as per the excellent ATO STP2 Employer Guidance (https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/single-touch-payroll/in-detail/single-touch-payroll-phase-2-employer-reporting-guidelines/reporting-the-amounts-you-have-paid/disaggregation-of-gross#Gross). See the table of examples that explicitly references the breach of rest break payment. Deanne

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