Scheduled maintenance

The Fines online service will be unavailable between 11.00pm on Saturday and 5.00pm on Sunday; other online services will be unavailable between 9.00am and 9.30pm on Sunday due to scheduled maintenance. We apologise for any inconvenience.

Bonuses and commissions

Payroll tax

All bonuses and commissions paid to employees are liable for payroll tax.

Bonuses

If you pay a bonus that does not relate to any particular month, the payment will be considered to be for services performed in the month when it is paid.

For example, if you make the payment in June, it will be considered to be for services performed in June.

Commissions

Commissions include all payments based on sales and are liable even if they are the only payments received by an employee.

Last updated: 16 April 2015