Treatment of Employee Commissions for PAYGW Super Payroll Tax & Workcover Reporting
Hi,
If the commission meets the criteria set out in Table 10, It is Salary/Wages, and is Ordinary Time Earnings... which means super is payable.
If the ATO includes it in salary, 99.99% of the time means it is considered taxable for payroll tax and included in reportable wages Workcover.
Workcover