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Types of payments to employees

As well as wages and salary, you must also withhold amounts from other payments you make to employees.

Last updated 28 August 2018

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

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:

QC27069