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Childcare Worker

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:

  1. Overtime; or
  2. Expenses incurred by the person; or
  3. 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
  • 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
  • Parental leave paid 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.