Gross ordinary wages

Gross ordinary wages are the ordinary remuneration of an employee before tax is deducted.

Ordinary remuneration means the amount paid or payable to the person for work other than any amounts for:

  • overtime
  • expenses incurred by the person
  • the use of materials, equipment or a motor vehicle provided by the person.

Included in gross ordinary wages

  • Gross Ordinary Wages
  • Any above/over award payments
  • Casual loading
  • Night shift, weekend work and public holiday penalty rates – only for normal rostered shifts forming ordinary hours of duty (excluding overtime)
  • Annual Leave – when taken as leave
  • Sick leave
  • Family and domestic violence leave
  • Parental leave paid by the employer
  • Carer’s leave
  • Bereavement leave
  • Other paid leave (e.g. rain days)
  • Public holidays
  • Rostered days off (RDO’s)
  • Jury duty
  • First aid allowance
  • Workers compensation (when payment is made by the employer in the first instance and then reimbursed by the insurance company)
  • Apprentice tech/school days.

Excluded from gross ordinary wages

  • Overtime
  • One-off bonuses
  • Ex-gratia payments
  • Payments for days worked outside of the ACT
  • Government Parental Leave Pay scheme (paid in advance to an employer or paid directly by the Government)
  • Annual leave loading
  • Payments in lieu of notice
  • Redundancy payments
  • Lump sum payments for accrued annual leave, sick leave or long service leave paid on termination
  • Workers compensation where payments are made directly by the insurance company
  • Payments for materials & equipment
  • Site allowance
  • Meal allowance
  • Protective clothing allowance
  • Travel allowance

More information

Lodge quarterly returns


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