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it becomes effective on 1 February 2023 for businesses with 15 or more employees and 1 August 2023 for businesses with fewer than 15 employees
it applies to full-time, part-time and casual employees
the entitlement is for ten days, up-front paid leave per service year (not pro-rated for part-time and casual employees)
the unused balance of entitlement does not carry over from one service year to the next
when taken, it is paid at the same rate that the employee would have been paid had they worked on that day (or part day if part day leave is taken)
if an employee experience an episode of family or domestic violence while on personal/carer’s leave or while on annual leave, PFDVL will take precedence over the other form of paid leave
the entitlement balance cannot be displayed on payslips
when the leave is taken and paid, the payslip cannot identify must indicate that the payee has been paid for PFDVLpayment is for leave but it must not identify PFDVL specifically (e.g. the payslip can show Paid Leave Type Other or similar)
the balance of unused entitlement cannot be paid out during service or on termination of employment
when taken, it must be reported as paid leave type Other Paid Leave (O) in Single Touch Payroll (STP) reporting.
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The requirement to report payments of the leave as Other Paid Leave (O) means that the payments will show as such on a payee’s income statement, if the payee is classed as an Individual Non Business payee.
FastTrack are aware of representations currently being made to the ATO that seek to change this requirement so that payments can be reported as un-disaggregated gross earnings instead. This is due to concerns that showing a disaggregated payment on the income statement could make it conspicuous that a payee has taken PFDVL, especially if they are a casual employee who is not eligible for other types of paid leave.
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What can you do to prepare?
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