Wages
Payroll tax is a tax on wages. For payroll tax purposes, the term ‘wages’ means any wages, remuneration, salary, commissions, bonuses, or allowances paid or payable (whether at piece work rates or otherwise and whether paid or payable in cash or in kind) to an employee.
Wages, remuneration and salary include any ordinary earnings, penalty rates, overtime and leave payments in relation to the provision of services to an employer.
The term wages also includes:
payments to Crown officeholders of the state of NSW
payments for labour under certain contracts
apprentice and trainee wages
directors' fees
commissions
payments under an employment agency contract to a service provider
grants of shares or options
fringe benefits
employment termination payments
superannuation benefits.
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