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

As well as wages and salary, you must withhold amounts from commissions, allowances, bonuses and employment termination payments. Withholding must also be withheld from directors fees or wages paid by a corporate trustee.