Labour Arrangements Remuneration Personal Services Income Attributed Gross Amount This is the value, during the relevant period, for the gross payment of Personal Services Income. Remuneration Wages And Salaries Total Amount This is the value, during the relevant period, for the salary, wage and other labour costs incurred, including directors remuneration, as per payment summaries. This includes any salary and wage component of Cost of sales - that is, allowances, bonuses, casual labour, retainers and commissions paid to people who received a retainer, and workers compensation paid through the payroll. Also included are direct and indirect labour costs, directors fees, holiday pay, locums, long service leave, lump sum payments, other employee benefits, overtime, payments under an incentive or profit sharing scheme, retiring allowances and sick pay. Any salary and wage paid by a private company to a current or former shareholder or director of the company, or to an associate of such a person, is included here and at Payments to associated persons. However, do not include agency fees, contract payments, sub-contract payments, service fees, superannuation, reimbursements or allowances for travel, management fees, consultant fees, and wages or salaries reimbursed under a government program.