Gross ordinary wages
Gross ordinary wages are the ordinary remuneration of an employee before tax is deducted.
Ordinary remuneration, for a person, means the amount paid or payable to the person for work other than any amounts for:
- Overtime; or
- Expenses incurred by the person; or
- The use of materials, equipment or a motor vehicle provided by the person.
To be included in the gross ordinary wages:
- Gross Ordinary Wages
- Any above/over award payments
- Casual loading
- Night shift, weekend work and public holiday penalty rates – only for normal rostered shifts forming ordinary hours of duty (excluding overtime)
- Annual Leave – when taken as leave
- Long service leave – when taken as leave and paid by the employer
- Sick leave
- Family and domestic violence leave
- Parental leave paid by the employer
- Carer’s leave
- Bereavement leave
- Other paid leave
- Public holidays
- Jury duty
- First aid allowance
- Workers compensation (when payment is made by the employer in the first instance and then reimbursed by the insurance company)
To be excluded from the gross ordinary wages:
- Overtime
- One-off bonuses
- Christmas bonuses
- Ex-gratia payments
- Payments for days worked outside of the ACT
- Government Parental Leave Scheme Payment (Paid in advance to an employer or paid directly by the Government)
- Annual leave loading
- Leave without pay
- Payments in lieu of notice
- Redundancy payments
- Lump sum payments for accrued annual leave, sick leave or long service leave paid on termination
- Workers compensation where payments are made directly by the insurance company
- Payments for materials & equipment
- Site allowance
- Meal allowance
- Protective clothing allowance
- Travel allowance
A printable guide is available at Ordinary Remuneration Information.