Xero Payroll Items Guidelines
NO = tick Exempt, in Xero Pay Items Setup
| Payments to an employee in relation to …Awards and agreements | TAX | SUPER |
| Overtime hours – award stipulates ordinary hours to be worked and employee works additional hours for which they are paid overtime rates | Yes | NO |
| Overtime hours – agreement prevailing over award | Yes | NO |
| Agreement supplanting award removes distinction between ordinary hours and other hours | Yes | Yes |
| NO ordinary hours of work stipulated | Yes | Yes |
| Casual employee – shift-loadings – overtime payments |
Yes Yes |
Yes NO |
| Casual employee whose hours are paid at overtime rates due to a ‘bandwidth’ clause | Yes | NO |
| Piece-rates – No ordinary hours of work stipulated | Yes | Yes |
| Overtime component of earnings based on ‘hrly driving rate’ formula stipulated in award | Yes | NO |
| Allowances | ||
| Allowance by way of unconditional extra payment | Yes | Yes |
| Expense allowance expected to be fully expended | NO | NO |
| Danger allowance | Yes | Yes |
| Retention allowance | Yes | Yes |
| Hourly on-call allowance in relation to ordinary hours of work for doctors | Yes | Yes |
| Payment of expenses | ||
| Reimbursement | NO | NO |
| Petty cash | NO | NO |
| Reimbursement of travel costs | NO | NO |
| Payments for unfair dismissal | NO | NO |
| Workers’ compensation – returned to work – Not working |
Yes NO |
Yes NO |
| Leave payments | ||
| Annual leave, sick leave or long service leave | Yes | Yes |
| Parental leave – maternity, paternity and adoption leave | NO* | NO |
| Ancillary leave – eg jury duty, defense forces reserves leave | NO* | NO |
| Termination payments | ||
| Termination payments – in lieu of Notice – for unused annual leave, sick leave or long service leave |
Yes Yes |
Yes NO |
| Bonuses | ||
| Performance bonus | Yes | Yes |
| Bonus labelled as ex gratia but in respect of ordinary hours of work | Yes | Yes |
| Christmas bonus | Yes | Yes |
| Bonus in respect of overtime only | Yes | NO |
Rates per business kilometre
| Engine capacity | Cents per kilometre | |
| Ordinary car | Rotary engine car | 2011-12 income year |
| 1600cc (1.6litre) or less | 800cc (0.8litre) or less | 63 cents |
| 1601cc – 2600cc (1.601litre – 2.6litre) |
801cc – 1300cc (0.801litre – 1.3litre) |
74 cents |
| 2601cc (2.601litre) and over | 1301cc (1.301litre) & over | 75 cents |
