Director’s fees and other payments

Payroll tax

Any amount of money paid by a company to remunerate a director for services performed   is liable for payroll tax and must be included in your companies wages in the month in which the payment was  paid or payable.

This includes director’s fees, superannuation contributions, consultancy fees, on call allowances, marketing fees and any other form of value.

Last updated: 16 April 2015