Hiya @Payroller2000 đź‘‹
As for all payments to employees, you must meet the Fair Work Regulations 2009 S3.46(1)(g) Pay slips—information to be included in pay slips, that states (Volume 1, Chapter 2, Part 3-6, Division 3, Subdivision 2):
(g) any amount paid to the employee that is a bonus, loading, allowance, penalty rate, incentive‑based payment or other separately identifiable entitlement; and
That is, whatever you are backpaying: basic pay, c/km allowance, annual leave, Saturday shift penalty, overtime T1.5 etc. Note the excellent ATO STP2 employer guidance that specifically mentions the "backpay" reporting approach. STP2 aligns with the FWO approach for payslips.
Deanne
59 views
0 replies