Employer returns

How to calculate ordinary wages

Below is a list of what to include (and exclude) when calculating ordinary gross wages for your workers.

Ordinary wages include:Ordinary wages do not include:
    • award and over-award wage payments
    • weekend penalty rates
    • public holiday penalty rates
    • first aid, shift, 'on call', leading hand, refuse collection and toilet cleaning allowances
    • annual leave (taken as leave)
    • sick leave (taken as leave)
    • long service leave (taken as leave)
    • employer paid maternity/ paternity/parental leave
    • bereavement leave
    • personal/carer's leave
    • casual loading
    • employer paid worker's compensation payments
    • jury service
    • salary sacrifice deductions
    • over award payments
    • other payments made by agreement
    • overtime payments
    • expense related allowances for equipment, materials, protective clothing or motor vehicle provided by the worker
    • leave loading
    • Christmas bonuses and ex-gratia payments
    • lump sum termination payments including accrued annual leave, sick leave or long service leave and payments in lieu of notice
    • superannuation
    • redundancy payments
    • worker's compensation payments paid by the insurance company directly to the worker
    • Work Cover payments
    • Commonwealth Paid Parental Leave
Please note: Declared wages for an ABN worker is the invoiced amount (excluding materials) before GST.

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