What is ordinary pay?
Ordinary pay is the gross wages or salary, prior to deductions such as PAYG tax, salary sacrifice and salary packaging items, paid or payable to the worker for work under an award or agreement (including a common law contract).
If a worker ordinarily works weekends, or shift work, and gets penalty rates then those penalty rates will form part of the worker’s ordinary pay.
Reporting JobKeeper payments
If an organisation is submitting backdated quarterly returns for the period covering JobKeeper subsidies, they may need to record these payments to workers in their returns.
Reporting workers' compensation payments
The instructions explain how workers' compensation payments will impact what is reported in the quarterly return.
Examples of what ordinary pay includes
Examples of what ordinary pay does not include
Updated