Gross

All remuneration paid to employees that is reportable through STP, and is not separately itemised, should be reported as Gross.

Only pre-sacrifice amounts that are classified as ordinary time earning ( OTE ) should be included in gross.

• Ordinary hours worked

• Casual loading

• Shift penalties (including public holiday penalties)

• Payments to employees on Workers’ compensation who are at work performing duties

• Piece rates for work done during ordinary hours

• Daily rates for employees compensated using a flat daily rate

• Flexi time  

  • all ordinary hours paid to employees under a flexi time arrangement are part of gross

  • flexi time arrangements are considered different to RDOs and TOIL

•  Breach of rest break payments. When an employee does not get an appropriate rest break between shifts, some awards require employees to be paid at overtime rates until the employee is released from duty – even though the employee is being paid at overtime rates, they are working ordinary hours and payment is reported as gross

• Time for travel or training paid within the span of ordinary hours. Charge rates for work performed, outcomes achieved, or targets met by contractors.

Refer to Disaggregation of Gross for separately itemised components.