If you pay wages to a director, including non-working directors, for services performed, you must include these items in your returns.
A director's 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, including:
The total payroll taxable wages are $375,000.
For more examples, read our common errors page.
Use payroll tax assist to help you met your payroll tax obligations. It'll show you what wages are taxable.