Daryo May 15, 2022:

More accurately
TERM SUM C is the component for "Payment in Lieu of notice" = if the company wants the employee out as soon as possible, the same day when giving notice, they will pay the salary for the "notice period" during which the company is supposed to keep the employee at work. That doesn't happen always.

TERM SUM M is the "proper indemnity" for terminating employment. And is it IS NOT "le salaire brut" - it is calculated in function of what is the last "salaire brut". In practical terms that component of the "indemnity for terminating employment" is often dependant on the number of years/months worked in the company, and that TERM SUM M could be worth 1 -2 -3 or more monthly "salaires bruts".

Cyril Tollari (asker) May 14, 2022:

Merci pour votre aide Normalement, le salarié se fait rembourser des congés annuels (annual leave), des congés d'ancienneté (long service leave), etc. qui n'apparaissent nulle part sur la fiche de paie. Je pense qu'il s'agit de ces deux éléments par élimination.

https://www.ato.gov.au/Business/Engaging-a-worker/In-detail/...

Jorge Esteban Casas May 14, 2022:

as per my post above:

TErm Sum C used to be the component for Payment in Lieu of notice = à la place de la période de préavis que le ou la salarié/e aurait travaillé = indemnité compensatrice de préavis

Term Sum M = Termination Lump Sum M (gross earnings component of a termination payment) = salaire brut

Daryo May 13, 2022:

@ Cyril Tollari you have there in fact two terms - both are about a "lump sum" paid after termination of employment, but they are different in nature and can not be lumped together.

"TERM SUM C" and "TERM SUM M" should in fact be TWO separate questions, as these are two different and mutually independent concepts.

Samuël Buysschaert May 12, 2022:

Si ça peut aider un peu,

"It was identified by end of year processing that a number of lump sum C taxation
calculations (the component for payment in lieu of notice) were incorrect."
https://www.queenslandjudgments.com.au/caselaw/qsc/2021/342/...
QUEENSLAND Judgement

"No, I didn’t miss Lump Sum C. It doesn’t exist any more. Lump Sum C used to be the component for Payment in Lieu of notice (but not a bona-fide redundancy), classified as an “O” type payment."
https://catalystplus.com.au/helpdesk/payment-summaries-lump-...
Payment Summaries: Lump Sum Payment Categories

Termination Lump Sum M (gross earnings component of a termination payment)
https://oac.chris21.com/OAC_ichrisp/Help/ichrisUG/11716.htm
Termination Lump Sum Allowance Codes