What is remuneration

Remuneration includes all amounts paid or payable to or for the benefit of a worker during a premium period. It is not just wages or salary that you need to include in your employer remuneration return.

Benefits to workers include items such as superannuation contributions, fees or bonuses, footwear, uniform, clothing and/or dry cleaning allowances and living away from home allowances.

There are more than 60 allowances or benefits that could make up the remuneration you pay your workers.

Our remuneration guide (DOCX, 296 KB) explains some of the payments made to a worker. This will help you calculate the premium payable for your necessary declaration of total remuneration paid to workers employed by your business.

You can use our remuneration worksheet to assist you calculate remuneration prior to completing your employer remuneration return.