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Salary / Wages, Superannuation, Return to Work SA & Payroll Tax (SA) Matrix


Payments to an employee need to be included

PAYG Payment Summary

Super

9.5%

Return to Work SA

Payroll Tax

(SA)

Ordinary salary or wages

Ordinary hours per award or agreement

Yes

Yes

Yes

Yes

All hours if no ordinary hours of work stipulated (i.e. salary)

Yes

Yes

Yes

Yes

Casual employee –

Shift-loadings

Overtime payments


Yes
Yes


Yes
No

 

Yes

Yes

 

Yes

Yes

Piece-rates – no ordinary hours of work stipulated

Yes

Yes

Yes

Yes

Overtime

 

 

 

 

Overtime hours - award stipulates ordinary hours to be worked and employee works additional hours for which they are paid overtime rates

Yes

No

Yes

Yes

Overtime hours – agreement prevailing over award

Yes

No

Yes

Yes

Casual employee whose hours are paid at overtime rates due to a 'bandwidth' clause

Yes

No

Yes

Yes

Overtime component of earnings based on 'hourly driving rate' formula stipulated in award

Yes

No

Yes

Yes

Fringe Benefits

 

 

 

 

Fringe Benefits

Yes / No*

Yes, if total taxable value exceeds $2000

No

Yes#

Yes

At type 2 grossed up amount

Contractors

 

 

 

 

Independent Contractor (contract for service)

Yes / No

Speak to your accountant

No

No

No

Independent Contractor (contract wholly or principally for labour)

Yes / No

Speak to your accountant

Yes

Yes / No

conditions apply

Yes / No

conditions apply

Contract of Service (under employment contract)

Yes

Yes

Yes

Yes

Directors' Remuneration

 

 

 

 

Non working

Yes

Yes

No

Yes

Working

Yes

Yes

Yes

Yes

Allowances

 

 

 

 

Allowance by way of unconditional extra payment

Yes*

Yes

Yes

Yes

Allowance for expected deductible expenses i.e. tools, laundry

Yes*

No

Yes

Yes

Allowance for expected non-deductible expenses i.e. party-day travel, motor vehicle travel for non work related time

Yes

Yes

Yes

Yes

Danger allowance

Yes*

Yes

Yes

Yes

Retention allowance

Yes*

Yes

Yes

Yes

Hourly on-call allowance in relation to ordinary hours of work for

doctors

Yes*

Yes

Yes

Yes

Motor Vehicle Allowance – cents per kilometre = ATO rate 

Based on work km travelled (up to 5000km)

Yes*

No

No

No

Motor Vehicle Allowance – cents per kilometre excess amount above ATO rate Based on work km travelled (up to 5000km)  Yes* Yes Yes Yes
Motor Vehicle Allowance not based cents per kilometre method
(lump/standard amount)
 Yes* Yes Yes Yes

Accommodation Allowance < ATO reasonable amount

expected to be fully expended

No

No

No

No

* Separately reportable. Do not include in Gross Payments
# Do not include these payments if the fringe benefit is not a quantifiable monetary value  


Payments to an employee to be included

PAYG

Payment

Summary

Super

9.5%

Return to Work SA

Payroll Tax

(SA)

Payment of expenses

 

 

 

 

Reimbursement

No

No

No

No

Petty cash

No

No

No

No

Reimbursement of travel costs

No

No

No

No

Payments for unfair dismissal

No

No

No

Yes / No

Any amounts which are exempt from income tax are

exempt for payroll tax

Workers' Compensation (if reimbursed by Return to Work SA)

 

 

 

 

Returned to work
Not working

Yes
No

Yes
No

No
No

Yes
No

Leave payments

 

 

 

 

Annual leave

Yes

Yes

Yes

Yes

Parental Leave - Maternity, Paternity and Adoption Leave

Yes

No

No

If under the Paid Parental Leave Act

No

14 week

exemption

Ancillary Leave – e.g. Jury Duty, Defence Forces Reserves Leave

Yes

No

Yes

Yes

Long Service Leave

Yes

Yes

Yes

Yes

Sick Leave

Yes

Yes

Yes

Yes

Leave Loading

Yes

No

Yes

Yes

Construction Industry Long Service Leave Contributions

No

No

Yes

No

Termination payments

 

 

 

 

Termination payments –

unused annual leave/long service leave


Yes


No


No


Yes

Employment Termination Payments (ETPs) - e.g. Redundancy      

Payments, Payment in Lieu of Notice, Golden Handshakes, etc. 

Yes / No

Speak to your accountant

No

No

Yes / No

Any amounts which 

are exempt from 

income tax are  

exempt for payroll tax 

Employment Termination Payments (ETPs)

Yes / No

Speak to your accountant

No

No

Yes / No

Any amounts which are exempt from

income tax are

exempt for payroll tax

Bonuses

 

 

 

 

Performance bonus

Yes

Yes

Yes

Yes

Bonus labeled as ex-gratia but in respect of ordinary hours of work

Yes

Yes

Yes

Yes

Christmas bonus

Yes

Yes

Yes

Yes

Bonus in respect of overtime only

Yes

No

Yes

Yes



Also note Superannuation is not required if:
  • The employee earns less than $450 of gross payments in a given month (please review award as this can vary dependent on the award)
  • The employee is under 18 and working less than 30 hours per week

Note also for Return to Work SA and payroll tax purposes, all superannuation contributions are included in employee remuneration.  
For Return to Work SA, total remuneration reported is to include apprentices and eligible trainees in addition to the separate disclosure
of amounts paid to apprentices and eligible trainees.

If you would like to print this information please click here for PDF format

 

Disclaimer
The information provided in this fact sheet does not constitute advice.  The information is of a general nature only and does not take into account your individual financial circumstances. We recommend that you contact Brentnalls SA to discuss your particular requirements or circumstances. This information should be used in conjunction with a review of the particular industry award.  Current as of 1 July 2017

Industry Focus

We have a deep understanding of the issues facing small to medium enterprises but we recognise that to be trusted business advisors we also need to understand the industry you work in.

You need to be confident that your advisors are up to speed on the issues and challenges that you face.

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