This chapter explains how to calculate tax on the payments you make to
departing employees, including payments upon dismissal, retirement
and retrenchment.
If your employee’s employment ends due to voluntary resignation, dismissal or retirement, you will need to calculate the pay as you go (PAYG) amount to be withheld from their unused annual leave and leave loading payments.
If you are making an unused LSL payment and an unused annual leave payment, you only need to do two PAYG withholding calculations once you have worked out the amount in each of your LSL categories.