Redundancy is a situation where an employee’s job is no longer required due to changes in business operations.  Their redundancy calculation will depend on a variety of factors, such as the employee’s age, employee’s length of service, the size of the business and any specific rules which may apply under the relevant industrial instrument. So … Read more

This is not an easy topic due to the interaction of different laws. It is important to note that when making a decision about which rule applies in a given situation concerning an employee, the legislation will always over-ride the award, enterprise agreement or employment contract where the legislation is more beneficial to the employee, … Read more

Monday 14 June 2021 was a public holiday (Queen’s Birthday) in all states and territories except for Western Australia and Queensland. Date Day State 14 June 2021 Monday NSW, VIC, TAS, SA,TAS and ACT In this eTAPS, we share some FAQs we normally receive following the day of a declared public holiday. Are public holidays … Read more

We are very close to Christmas and being the time for giving, some employers might be thinking of providing an annual bonus to employees. When employees are paid bonuses, it is assessable income to them and processed as such in payroll: • Deduct PAYG from the amount using a marginal rates calculation • Report it … Read more

Occasionally, an employee can decrease the amount of tax withheld from their salary. The employee must apply and obtain an approved withholding variation from the ATO in order to have their tax decreased in payroll. This is also known as a ‘downward variation’. What process must the employee follow to vary their PAYG? In order … Read more

Termination of Employment Timing of Final Pay The Fair Work Act does not specify when amounts due on termination should be paid to the employee. In the past, Fair Work provided us with the following advice: It should be paid to an employee on their last day of work or on the next scheduled pay … Read more