‘Wages’ is the total gross earnings of your workers before you deduct tax. Generally it includes salary, overtime, shift and other allowances, bonuses, over-award payments, commissions, payments for public and annual holidays (and loadings), payments to working directors, sick leave payments, the value of board and lodging you provide for the workers and any other money or anything worth money, given to workers under their employment or work contracts, and salary sacrifice amounts for voluntary superannuation contributions or third party remuneration e.g. Directors’ fees, school fees that are part of the workers’ taxable income.

For more information, see our Important Notices guide or go to the WorkCover Tasmania website.