An employee's gross salary or wage includes entitlements and deductions made to, or in relation to, an employee, such as
- income tax
- hospital benefit fund contributions
- union fees
- superannuation
- holiday pay and
- termination payments, such as accrued leave entitlements or deferred wages.
Payments can be paid or payable, in cash or in kind, at piece rates or otherwise. They can be either to, or in relation to, an employee. These payments are also liable if paid or payable to the employee by someone acting on behalf of the employer.
