Salaries, wages and remuneration


Taxable wages and salaries are the gross wages and salaries paid including any Pay As You Go (PAYG) withholding amounts or other deductions made by an employer on behalf of an employee. Taxable wages include payments such as overtime pay, penalty payments, sick pay, holiday pay and leave loadings.

There is no exemption in respect of payments made to an employee who is on jury duty.

Payroll tax is not payable on the GST component that may arise in payments to employees or deemed employees.

Taxable and non-taxable components

Use the checklist to help you determine tax related to certain payments.


If you need further information on this topic, please contact our payroll tax enquiry service on 13 21 61.