If you pay wages to a director for services performed, including non-working directors, you must include these items in your returns.
Directors’ wages include:
Payments to a director are liable for payroll tax even if they are paid:
A company director receives:
There are no other direct or indirect payments. The total payroll taxable wages are $70,000.
A director is paid $75,000 a year as wages and superannuation, but there are also other payments:
The total payroll taxable wages for are $375,000.
For more examples, read our common errors page.