Pay Elements
Salary Sacrifice
Contents Introduction Payments that can be Salary Sacrificed Methods of Salary Sacrifice in Payroll Business Models for Salary Sacrifice Management Refunds of Salary Sacrifice Introduction The Treasury Laws Amendment (2019 Tax Integrity and Other ...
Itemised Deductions
Contents Introduction Deductions Example of a Child Support Deduction Introduction The fees and workplace giving items are identified discretely to enable them to be pre-filled in the IITR. Additionally, payers may vary withholding arrangements for ...
Foreign Tax Paid
Contents Introduction Foreign Tax Paid Introduction When an Australian resident for tax purposes works in another country for the qualifying period where that income is taxable, then the amount of foreign tax paid or payable by the payer to that ...
Return To Work Payments
Return to Work Payments A return to work amount is paid to induce a person to resume work, for example, to end industrial action or to leave another employer. It does not matter how the payments are described or paid, or by whom they are paid. These ...
Directors' Fees
Directors' Fees Directors’ fees include payments to the director of a company, or to a person who performs the duties of a director of the company. Directors’ Fees may include payment to cover travelling costs, costs associated with attending ...
Bonuses and Commissions
Contents Introduction Bonuses Commissions Salary Sacrifice of Bonuses and Commissions Introduction Bonuses and commissions are typically paid as lump sum payments rather than at each regular pay period, as is the case for salary and wages: Bonuses – ...
Paid Leave
Contents Introduction Reported items Cash out of leave in service Unused leave on termination Paid Parental Leave Workers’ Compensation Ancillary and Defence Leave Other Paid Leave Set Up in CloudPayroll Basic Details Leave Type Cash out of leave in ...
Allowances & Reimbursements
Contents Introduction Allowances defined in the Industrial Instruments Allowances by Income Classification Reimbursements Fringe Benefits Methodology for Expense Assessment Allowance Types CD (Cents per KM) AD (Award Transport Payments) LD (Laundry) ...
Overtime
Contents Introduction To be Reported as Overtime Overtime TOIL Call Back On Call Commissions on Overtime Leave Loading In Lieu Identifiable Overtime component of Annualised Salary Hourly Driving Rates or Rates/km Overtime Bonuses Part Time Additional ...