Step 1. Calculate your wages bill

Total wages includes:

• salary/wages
• overtime, shift and other allowances
• over-award payments
• bonuses or commissions
• payments to working directors (including directors' fees), or amounts received instead of wages (including payments to family members)
• payments to pieceworkers
• payments for sick leave, public holidays and associated leave loadings
• value of any substitutes for cash
• employer paid or payable superannuation contributions (including the superannuation guarantee levy)
• grossed-up value of fringe benefits (allowances subject to fringe benefits tax are counted at the grossed-up value, that is the value of the benefit multiplied by the relevant Australian Tax Office fringe benefit formula)
• long service leave payments (including lump sum payments instead of long service leave)
• termination payments (lump sum payments in respect of annual leave, long service leave, sick leave and related leave loadings)
• trust distributions to workers where the distribution is in lieu of wages for work done for the trust.

Wages do not include:

• payments to non-working directors
• compensation payments under the Workers Compensation Act 1987

GST components to worker payments.