Author: Phil Parisis

Payroll tax is a state and territory tax on employers based on the wages they pay, with varying rates and thresholds by jurisdiction.

Parental leave is unpaid leave available to eligible employees in connection with birth or adoption of a child.

Overtime is work performed outside or in excess of ordinary hours, typically paid at penalty rates.

OTE is the earnings base for calculating Superannuation Guarantee contributions including ordinary hours earnings plus certain other amounts.

Ordinary hours are standard hours of work before overtime and penalty rates apply, generally 38 hours per week.

OHS is the traditional term for the field now more commonly known as Work Health and Safety (WHS) in Australia.

Notice of termination is the period of notice required when ending employment, prescribed by the NES based on length of service.

The NES are 11 minimum employment entitlements applying to all employees in the national workplace relations system.

Modern Awards are legally binding instruments setting minimum terms and conditions for specific industries or occupations.