Definition of wages: A-E

Section 96A of the Workers Rehabilitation and Compensation Act 1988

Accommodation allowance

Not included

Advanced salary payments

Included

Allowances (see under specific headings)

Included

  • An allowance paid to a worker in particular circumstances or for a particular skill (not relating to a cost incurred by the worker) e.g. site and height allowances, supervision allowances, responsibility payments and productivity allowances.

Not included

  • Providing the allowance is paid to the worker to reimburse costs incurred in the course of employment.

Annual leave and public holiday payment including loadings

Included

Board and lodging

Included

  • Where the employer provides free or subsidised board and lodging to a worker as part of their conditions of employment (whether express or implied).

Bonuses

Included

Call out allowance

Included

Car allowance

Not included

Car expenses

Not included

  • Amount paid to worker as an allowance to cover work-related costs or as a reimbursement for car-related costs incurred by the worker as part of their employment.

Car parking

Included

  • Where the employer provides car parking facilities to a worker at or near their place of employment and that benefit is subject to FBT.

Clothing allowance/expenses

Included

  • Where the employer provides free clothing (or otherwise directly funds clothing) as a benefit to a worker and that benefit is subject to FBT.

Not included

  • Amount paid to worker as an allowance to cover work-related clothing costs or as a reimbursement for clothing related costs incurred by the worker as part of their employment.

Commission

Included

Company car (private use of)

Included

  • Where the employer makes a car available for private use to a worker and that benefit is subject to FBT.

Company house or other accommodation provided by employer (rental value of)

Included

  • Assessable according to current market rental value less any amount paid by the worker for occupancy.

Construction allowance

Included

Contractors (not deemed to be workers)

Not included

Debt forgiveness

Included

  • Where the employer waives or forgives a worker's debt and that benefit is subject to FBT, e.g. if an employer who has sold goods to a worker later tells the worker that they are not required to pay the amount invoiced to them.

Not included

  • A debt owed by a worker that is written off as a genuine bad debt.

Directors Fees

Included

Directors - Payment to working directors

Included

Dirt money

Included

Dividends

Not included

Early retirement benefits

Not included

Employee share schemes that form part of an employee's salary package:

Included

  • Options
  • Shares
  • Dividends

Entertainment allowance/expenses

Included

  • Where the employer provides a meal or other entertainment benefit to a worker and that benefit is subject to FBT.

Not included

  • Amount paid to worker as an allowance to cover work-related meal or other entertainment costs or as a reimbursement for entertainment related costs incurred by the worker as part of their employment.

Ex gratia payments

Not included