There are other payments employees might receive, paid as lump sum payments rather than at each regular pay period, as is the case for salary and wages:

Do I have to pay super on these payments?

Yes, if the payment is considered as ordinary time earnings payment, if not such as overtime, then super does not apply.

Can I salary sacrifice super out of these payments?

Yes, the sacrifice is considered as Voluntary which means it has to be reported under the Employee's Salary Sacrifice and the Employer Reportable Super Contribution (RESC).

How do these payments get taxed?

These payments are taxed as per NAT 3348 Tax table for back payments, commissions, bonuses and similar payments - Method B(ii), unless the employee has a tax treatment arrangement that overrides this payment-specific tax table, such as for Working Holiday Makers. Directors' Fees are taxed using the same tax table applicable to salary and wages

Bonuses and commissions

Typically paid as lump sum payments rather than at each regular pay period:

If the bonuses or commissions are paid in respect of overtime, it should be reported as part of the employee's regular pay "overtime", it should not be reported as bonus or comission!

Directors' Fees

Payments to the director of a company, or to a person who performs the duties of a director of the company.

Directors' Fees may include payment to cover travelling costs, costs associated with attending meetings and other expenses incurred in the position of a company director.

Directors' Fees are ordinary time earnings and tax is to be withheld using the same tax table applicable to salary and wages.

Back Payments

When a payment does not qualify to be paid as Lump sum E, less than lump sum E threshold ($1,200) or paid in less than 12 months of the date of payment, then you must create one of the following:

Return to work payment (Lump Sum W)

A return to work amount is paid to induce a person to resume work, for example, to end industrial action or to leave another employer. It does not matter how the payments are described or paid, or by whom they are paid. These types of payments, to induce workers to return to the workplace, cannot be classified as Payment Type – Bonuses or Commissions or Lump Sum Type-E but must be reported as Lump Sum W amounts. There are no arrears tax offsets available to the employee in their IITR for lump sum type-W payments

Recording a Payment