Payroll tax A-Z of taxable or exempt items
Look up how payroll tax applies to different employee payments.
This alphabetical list helps you check the different types of employee payments and whether payroll tax applies.
| Remuneration item | Taxable or exempt |
|---|---|
| Accommodation (housing and other accommodation provided by the employer). See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Accommodation allowances | Taxable under certain conditions |
| Adoption leave | Exempt (up to 14 weeks) |
| Agency-supplied staff | Taxable under certain conditions |
| Allowances | Taxable under certain conditions |
| Annual leave | Taxable |
| Annual leave paid on termination | Taxable |
| Apprentice wages (paid by approved group training organisations) | Exempt under certain conditions |
| Apprentice wages | Taxable unless paid to re-employed apprentices or trainees from July 2016 |
| Backpay | Taxable |
| Benefits. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Board and quarters. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Genuine redundancy payments (income tax-free component) | Exempt |
| Bonuses | Taxable |
| Car allowances | Taxable under certain conditions |
| Car parking. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Clothing allowances | Taxable |
| Commissions | Taxable |
| Consultants' fees | Taxable under certain conditions |
| Contractor payments | Taxable under certain conditions |
| Credit cards provided to employees. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Debt waivers. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Defence Force payments | Exempt |
| Directors' fees | Taxable |
| Dirt allowances | Taxable |
| Discounted staff purchases. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Domestic/family violence leave | Taxable |
| Education expenses paid by the employer for an employee. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Employment agency personnel | Taxable under certain conditions |
| Entertainment allowances | Taxable |
| Footwear allowances | Taxable |
| Fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Gifts provided by the employer to an employee. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Gross wages | Taxable |
| Health insurance paid by the employer on behalf of an employee. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Holiday pay | Taxable |
| Jury service payments by the employer to an employee | Taxable |
| Leave loading | Taxable |
| Living-away-from-home allowances. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Loans (interest free/low interest). See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Long service leave | Taxable |
| Make-up pay | Taxable |
| Maternity and adoption leave (broadened to include all parental leave wages from 1 July 2019) | Exempt |
| Meal allowances | Taxable |
| Meals provided by the employer for an employee. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Motor vehicle allowances | Taxable under certain conditions |
| Motor vehicles provided by the employer for an employee. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Options | Taxable under certain conditions |
| Outworker payments | Taxable under certain conditions |
| Overtime | Taxable |
| Overtime meal allowances | Taxable |
| Paid parental leave (funded by the Federal Government) | Exempt |
| Parental leave paid by employer | Exempt (up to 14 weeks) |
| Paternity leave (broadened to include all parental leave wages from 1 July 2019) | Taxable |
| Pay in lieu of notice | Taxable |
| Personal services income | Taxable under certain conditions |
| Piece-work payments | Taxable |
| Prizes provided by employer to an employee. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Professional advice provided or funded by the employer. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Redundancy payments | Taxable under certain conditions |
| Reimbursements (business expenses) | Taxable under certain conditions |
| Relocation payments. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Rental subsidy allowances | Taxable |
| Representation allowances | Taxable |
| School fees paid by the employer on behalf of an employee. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Share schemes | Taxable |
| Shift allowances | Taxable |
| Sick pay | Taxable |
| Site allowances | Taxable |
| Staff discounts. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Subcontractors | Taxable under certain conditions |
| Subscriptions paid by the employer for an employee. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Superannuation contributions (pre-income tax/employer) | Taxable |
| Transport Accident Commission (TAC) payments | Exempt |
| Taxi fares paid by the employer for an employee. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Telephone account payments paid by the employer for an employee. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Termination payments | |
|
Taxable |
|
Taxable |
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Exempt |
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Taxable |
| Tool allowances | Taxable |
| Trainee wages | Taxable |
| Trainee wages (re-employed trainees or apprentices) from 1 July 2016 | Exempt |
| Travel (free or subsidised). See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Travel allowances | Taxable under certain conditions |
| Volunteer firefighters and other emergency workers (wages to employees absent from work to volunteer for firefighting or emergency operations) | Exempt |
| Uniform allowances | Taxable |
| Vouchers provided by the employer to an employee. See fringe benefits | Determined in accordance with the Fringe Benefits Tax Assessment Act 1986 (Cth) and Revenue Ruling PTA-003v2 |
| Workers compensation payments | Exempt |