Indicate whether each of the following is, or is not, subject to payroll tax: Description Is subject to payroll tax? Indicate with Yes or No Example Reimbursement of out of pocket expenses to an employee No a. Superannuation contributions by an employer b. Total payroll of $2,500,000 per annum c. Motor vehicle allowance paid to an employee d. Bonus paid to employees at Christmas e. Lump sum gratuity paid to employee on termination f. Commission paid to a salesperson on value of sales generated g