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
- 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. |
Contact QLeave for more information.
