See what payments count as wages for payroll tax.

Contractors

Payments to contractors can be subject to payroll tax.
Fringe benefits

Certain fringe benefits must be included in wages.
Salary sacrifice arrangements

Payroll tax varies by salary sacrifice arrangement type.
Superannuation

Superannuation contribution payments count as wages for payroll tax.
Shares and options

Payroll tax applies to shares and options granted by employers.
Personal services income

Personal services income may be defined as wages.