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Information for employers

Wages definition manual Information for employers Table of contents Introduction .. 3. Reviews and queries .. 3. Definitions .. 3. Legislative references .. 3. Key wage items .. 4. Included in assessment .. 4. (a) Total of all PAYG gross salary and wage payments .. 4. (b) All superannuation payments including super salary sacrifice .. 6. (c) Fringe benefits and other entitlements having a monetary value .. 7. (d) Total of all individual contractor payments for deemed workers .. 8. Excluded from assessment .. 9. (e) Any allowances or expenses reimbursed for work-related expense included in (a).

Information for employers . 30 August 2021 | BK100 V27 This document is intended for information purposes only, it is not a comprehensive statement of the law. Controlled—uncontrolled if printed/copied . Table of contents

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