Payroll tax liability and taxable wages

Taxable wages for payroll tax
Groups of businesses
Contractor payments
Superannuation contributions
Salary sacrifice arrangements
Fringe benefits
Termination payments
Directors fees
Workers' compensation
Employment agents
Shares and options schemes
Non-cash benefits
Union payments

Payroll tax on fringe benefits

You may need to include your employees’ fringe benefits as taxable wages in your payroll tax return.

In general, a fringe benefit is a non-monetary benefit that you give an employee in return for their services - for example, when you allow your employee to use a work car for private purposes, give them a low-interest loan or pay their gym membership.

This guide explains when fringe benefits are liable for payroll tax and how to calculate or estimate their taxable value.