Wages and other payments to employees engaged on a permanent, temporary or casual basis are subject to payroll tax.
Payments made to certain contractors may also be deemed wages. Here is a breakdown of different wage types.
Some wages are exempt from payroll tax. These include:
Read more about exempt wages on the rebates and exemptions page.
Here is a checklist of liable and non-liable wages.
You can also use Payroll tax assist to help you determine if you are meeting your payroll tax obligations. Payroll tax assist will step you through how various taxable wage components are handled.