Hours worked per quarter
You are required by law to report how many hours your workers worked during each quarter.
The total number of hours worked by each worker are recorded in the quarterly return against the worker’s name, for example 532 hours.
What is ordinary pay?
Ordinary pay is the gross wages or salary, prior to deductions such as PAYG tax, salary sacrifice and salary packaging items, paid or payable to the worker for work under an award or agreement (including a common law contract).
Under the Long Service Benefits Portability Act (2018), you must report the ordinary pay of your covered workers by submitting quarterly returns.
How to calculate hours and ordinary pay
We have simplified the reporting requirements for hours and ordinary pay. These reporting requirements apply from the April-June 2025 quarter onwards.
| Entitlement | Hours - what to report | Pay - what to report |
| Hourly/salary pay, including casual loading | Report hours worked | Report amount paid |
| Overtime hours | Do not report overtime hours worked | Do not report amount paid |
| Shift/penalty rates and public holiday pay | Report hours worked | Contract cleaning and security: Report amount paid including penalty rate Community services: Report at base (normal) rate and exclude penalty rate |
| Paid leave, including workers’ compensation and government paid parental leave | Report hours worked | Report amount paid |
| All unpaid leave – total duration less than 52 weeks | Report leave hours | Not applicable; no pay received |
| All unpaid leave – duration of over 52 weeks | Case-by-case basis – contact the Authority for more information | Not applicable; no pay received |
| Allowances | Not applicable | Contract cleaning and security: Report amount received (excluding allowance for travel, meals, or protective clothing) Community services: Do not report allowances paid |
Other miscellaneous entitlements:
| Do not report hours | Do not report amount paid |
Examples
Overtime
A worker may be paid extra for working overtime, or they may receive other benefits such as time off in lieu.
Overtime rates are not part of a worker’s ordinary pay for the purposes of the Scheme and should not be included in quarterly returns.
Example: A worker normally works 38 hours per week. In a busy period, the worker has to stays back at work over several days and works 8 hours of overtime for the week.
The worker’s normal rate of pay is $50 per hour. Worker is paid an extra $5 per hour of overtime.
This employer would report:
- Hours: 38
- Ordinary pay: $1900 (38 hours at $50 per hour)
Do not record overtime hours or overtime pay in the quarterly return.
Penalty rates
Employers in covered industries must report all hours worked where penalty rates are paid.
Community services
Community services employers do not report penalty rates when calculating ordinary pay.
Employers are only required to report the base (normal) rate of pay as ordinary pay for community services workers.
Example: A community services worker works 4 hours on a Sunday. The worker’s normal rate of pay is $50 per hour. The worker is paid an extra $5 per hour for working on a Sunday.
You should report the 4 hours as normal.
You should report only $200 ($50 x 4 hours) for the worker’s ordinary pay.
This employer would report:
- Hours: 4
- Ordinary pay: $200 ($50 x 4 hours)
Contract cleaning and security
Contract cleaning and security industry employers must include penalty rates as ordinary pay.
Example: A security worker works 4 hours on a Sunday. The worker’s normal rate of pay is $50 per hour. The worker is paid an extra $5 per hour for working on a Sunday.
This security industry employer would report:
- Hours: 4
- Ordinary pay: $220 ($55 x 4 hours)
Reporting JobKeeper payments
Information for employers submitting backdated quarterly returns for the period covering JobKeeper subsidies.
Reporting workers' compensation payments
The instructions explain how workers' compensation payments will impact what is reported in the quarterly return.
Updated