Types of payments to employees

As well as wages and salary, you must withhold amounts from other payments to employees, such as:

• allowances
• back payments, commissions, bonuses and similar payments
• long service leave and holiday pay
• repayment of an overpayment
• payments when an employee leaves.

If you operate your business as a company or trust with a corporate trustee, it is likely you are either an employee or director of that business. If the company or corporate trustee pays you a wage or director's fees, there is the same responsibility to withhold amounts from these payments and send them to us.

See also:

• Repayment of overpaid amounts
• PAYG withholding for external administrators and trustees of bankrupt estates