Checklist

Remuneration is the gross amount before tax. The items listed here should be included in your certification and estimation of rateable remuneration on the Declaration of Rateable Remuneration form. To help you, the items have been grouped and numbered to correspond with this form.

A. Salaries and wages

  • salaries
  • wages
  • gross pay before tax
  • allowances, (including but not limited to):
    • accommodation (the amount above $130 per night)
    • clothing
    • cost of living
    • dirt money
    • dry cleaning
    • entertainment
    • exchange
    • footwear
    • hostess
    • living away from home
    • meal
    • motor vehicle or private car when used for business purposes (the amount above 53.5 cents per kilometre)
    • overtime
    • rental
    • site
    • tool
    • travelling
    • representation
    • tropical
    • uniform
  • annual leave payments (including leave loading)
  • long service leave
  • piece work payments
  • back pay
  • bonuses
  • directors' fees and all remuneration to directors or members of a governing body of a company
  • fees for work performed by a worker or deemed worker

B. Contractors

  • Contract payments for essentially labour only services
  • Payment to contractors who are or who supply "deemed workers"

Note: Where a contractor operates as a company, the person who performs the work may also be deemed to be a worker. Payment for services supplied by such contractors should be included in rateable remuneration.

C. Taxable Value Of Fringe Benefits

  • the taxable value of fringe benefits provided (as defined under the Fringe Benefits Tax Assessment Act 1986).
    Note: this is NOT the grossed up amount that is used for payroll tax.

Examples of fringe benefits include:

  • accommodation and quarters provided
  • airfares
  • car parking
  • club subscriptions not for business
  • cost of professional advice met by employer for non-business matters
  • credit card of employer for private use
  • health insurance
  • low interest loans
  • meals or sustenance provided
  • motor vehicle provided
  • school fees for dependants of workers
  • staff discounts
  • subscriptions
  • telephone account payments
  • gift to a worker if a business deduction
  • payment to a worker's spouse or to a worker's family trust or family company

D. Superannuation

  • employer superannuation contributions in respect of a worker or deemed worker

Superannuation contributions include:

  • any contribution (including compulsory, voluntary or salary sacrifice) made by an employer to a superannuation fund or scheme, a superannuation guarantee charge, or any other form of superannuation provident or retirement fund
  • employer contributions to defined benefit funds as required by actuarial determinations

For further information, see superannuation.

E. Other

  • commission to insurance or part-time canvasser or collector
  • commission

Items not included in remuneration

The following types of remuneration are exempt from your insurance premium calculation – you are not required to declare this remuneration:

  • Some remuneration paid to apprentices and trainees is not included in the calculation of your premium. If you employ apprentices or trainees, for further information refer to the Apprentice Trainee page 

  • compensation payments under the Accident Compensation Act 1985 (eg: weekly benefits payment);
  • dividends paid to a shareholder;
  • payment by you as host employer to a student of a TAFE provider in an
    • approved TAFE course; or
    • a pupil at school
    • for work experience purposes.

These arrangements must be made in writing;

  • partners’ drawings;
  • payments to Construction Industry Long Service Leave Board and contributions to the Redundancy Payments Central Fund, as long as they are not taxable under the FringeBenefits Tax Assessment Act 1986;
  • termination payments (eg. payments in lieu of notice, accrued holiday pay, long service leave or severance pay) made to a worker on cessation of employment*
  • most exempt benefits under the Fringe Benefits Tax Assessment Act 1986, which include:
    • benefits provided to a Minister or full-time member of a religious institution; or
    • certain benefits provided in respect of employment of a worker of a public benevolent institution.

Please note: If a person is given notice of termination or gives notice of resignation but works until the termination or resignation takes effect, the payment for this period is not exempt remuneration.

Further information
See the items you need to include in your remuneration at what to include.

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