How to calculate ordinary wages

Below is a list of what to include (and exclude) when calculating ordinary gross wages for your workers.

Ordinary wages include:Ordinary wages do not include:
    · award and over-award wage payments

    · weekend penalty rates

    · public holiday penalty rates

    · first aid, shift, 'on call', leading hand, refuse collection and toilet cleaning allowances

    · annual leave (taken as leave)

    · sick leave (taken as leave)

    · long service leave (taken as leave)

    · employer paid maternity/ paternity/parental leave

    · bereavement leave

    · personal/carer's leave

    · casual loading

    · employer paid worker's compensation payments

    · jury service

    · other payments made by agreement

      · overtime payments

      · expense related allowances for equipment, materials, protective clothing or motor vehicle provided by the worker

      · leave loading

      · Christmas bonuses and ex-gratia payments

      · lump sum termination payments including accrued annual leave, sick leave or long service leave and payments in lieu of notice

      · superannuation

      · redundancy payments

      · worker's compensation payments paid by the insurance company directly to the worker

      · Work Cover payments

      · Commonwealth Paid Parental Leave

Please note: Declared wages for an ABN worker is the invoiced amount (excluding materials) before GST.

For more information, phone 1800 675 819 or email

Last modified: July 2016