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  • Have you provided incentives to staff for getting their COVID-19 vax?

    If you've provided incentives or rewards to your employees for getting their COVID-19 vaccination or booster dose, it's important to understand what your tax and super obligations are.

    Incentives and rewards may include:

    • cash payments
    • paid leave
    • transport to and from the vaccination
    • non-cash gifts – such as vouchers and gift cards.

    If you've provided your employees with a cash payment, you must:

    • include the payment in your employee’s salary and wages
    • withhold tax from the payment amount under pay as you go (PAYG) withholding
    • include the amount in your employee’s ordinary time earnings – that you use to work out your super contributions for the employee.

    If you've provided non-cash benefits, you may have to pay fringe benefits tax on them, unless an exemption applies.

    See also

    Last modified: 02 Feb 2022QC 67799