Under STP2 different leave types are now reported separately.
ATO list of leave payment types and Ordinary time Earning (OTE) can be found here.
Sick Leave
This account is to be setup as a Sub Account of Leave and is included in Ordinary time Earning (OTE). Super is paid on sick leave unless being paid as part of a termination payment.
NB: Unused annual leave, sick leave, or long service leave as part of a termination payment is excluded from OTE and super is not paid.
Long Service Leave
This account is to be setup as a Sub Account of Leave and is included in Ordinary time Earning (OTE).
This account is to be setup as a Sub Account of Leave and is included in Ordinary time Earning (OTE). Super is paid on LSL unless being paid as a termination payment.
Parental Leave - EG maternity leave, paternity leave, adoption leave .
This account is to be setup as a Sub Account of Leave and is excluded from (OTE).
Superannuation is not paid on Parental Leave.
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