Information on the Covid-19 policy measures for each jurisdiction is available on the Covid-19 policy measures page.
If an employee receives a workers’ compensation payment that is less than their normal wages, the amount that an employer pays to make up the difference is called ‘make-up’ pay. This is a taxable amount. (referred to as top-up payments in WA.)
|maternity, parental, adoption and surrogacy leave||
Leave given to an employee in connection with the pregnancy or birth of a child.
the month of January, February, March, April, May, June, July, August, September, October, November and December.
|motor vehicle allowance||
An allowance paid or payable to an employee to compensate them for any business use of his or her own private vehicle.
(See Exempt Rate – Motor vehicle allowance)