Ordinary: Ordinary time earnings means the salary, wage or other remuneration regularly received by the employee in respect of the time worked in ordinary hours.

Overtime: This represents a payment made to an employee that works extra time. It can include work done beyond their ordinary hours of work, outside the agreed number of hours or outside the spread of ordinary hours (the times of the day ordinary hours can be worked). This is a new payment classification introduced for Phase 2 reporting.

Bonuses and commissions: Bonuses and commissions are typically paid as lump-sum payments rather than at each regular pay period. Bonuses are usually paid to an employee in recognition of performance or services and may not be related to a particular period of work performed. Commissions are usually paid to an employee in recognition of performance or services and may be calculated as a portion of the proceeds or volume of sales. This is a new payment classification introduced for Phase 2 reporting.

Directors’ fees: These are 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. This is a new payment classification introduced for Phase 2 reporting.