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
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
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
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
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