大家说说ABN Contractor 和 PAYG Contrator到底孰优孰劣？

sqfo

如题。。。

zengj

有人知道不？我也想问这个，都没搞清楚这两个有什么不一样。

xiaoxi8413

PAYG Contractors are employees of the agency/employer they work for & are usually paid at a daily or hourly rate which is higher than the rate paid for permanent employees. The difference for the higher amount is to cover their employee entitlements such as annual leave, public holiday.... employer pays for their PAYG Tax , super or other work cover insurance on their behalf. Conversely, ABN contractors are not employees. They have their own registered business with a registered ABN Number. They subcontract to agencies or companies & they are paid by submitting an invoice for payment of hours worked, they are responsible for obtaining public liability and professional indemnity insurance and has an Australian Business Number (ABN) such as pay super, BAS(gst & income instalment)... and also they must keep business records for up to 7 years.

As my point of view, ABN contractor work as a business sole trader may have more advantage to deduct their business expense(as much as you can ) & claim tax offset than employee when you prepare tax return, however more responsibility as well. Keeping record is a must!

[ 本帖最后由 xiaoxi8413 于 2010-8-27 11:11 编辑 ]

sqfo

原帖由 xiaoxi8413 于 2010-8-27 11:00 发表
PAYG Contractors are employees of the agency/employer they work for & are usually paid at a daily or hourly rate which is higher than the rate paid for permanent employees. The difference for the high ...

如果%50以上的income来自同一个source,那就属于PSI contractor,税务上限制很多，基本等同于PAYG.

xiaoxi8413

原帖由 sqfo 于 2010-8-27 16:00 发表


如果%50以上的income来自同一个source,那就属于PSI contractor,税务上限制很多，基本等同于PAYG.

3 steps which including a series of tests you have to work through to see if PSI rules apply. If you don't pass any of the tests PSI rules apply which means:
   1. won’t be able to claim certain deductions against the PSI including rent, mortgage interest, rates, land tax, certain payments to associates, and there are some restrictions on superannuation for associates
   2. will need to meet certain tax return reporting obligations.......

黑山老妖

PAYG is better if pay is the same or a little lower.

sqfo

我现在唯一能想到的好处是ABN没有withheld，这样税和GST一年下来的利息也比较可观了

zengj

原帖由 黑山老妖 于 2010-8-28 00:47 发表
PAYG is better if pay is the same or a little lower.

何来此说？因为PAYG比较省心？

zengj

原帖由 sqfo 于 2010-8-28 09:57 发表
我现在唯一能想到的好处是ABN没有withheld，这样税和GST一年下来的利息也比较可观了

我很赞同，如果有home loan offset账户的话。

wdmznzd

原帖由 zengj 于 2010-8-29 21:33 发表


何来此说？因为PAYG比较省心？

如果到手的收入是一样的话，那PAYG意味着你的税前收入更高，因为你有annual leave和super。

如果你打算短期做，用ABN比较好，如果长期做，应是PAYG较好。

[ 本帖最后由 wdmznzd 于 2010-8-30 00:10 编辑 ]

wdmznzd

大家做contractor的会去买这个professional indemnity insurance吗？

sqfo

原帖由 wdmznzd 于 2010-8-30 00:08 发表


如果到手的收入是一样的话，那PAYG意味着你的税前收入更高，因为你有annual leave和super。

如果你打算短期做，用ABN比较好，如果长期做，应是PAYG较好。 ...

不会有Annual Leave的，本质上还是Contractor,做一天算一天的，Super都是从你rate里面扣除，但是GST必须一个季度一报如果收入超过七万五（这个只要做Contractor,一般都会超过）

gzcaroline

Just wonder if a full time contractor is entitled to any sick leave at all? Thanks.

kawara

contractor 有两种

fix term employment,这个有假期，有training，算年薪，收入等同permenent employment，但是不计入工龄。

individual contractor，这个没假期，按天或小时算钱，收入高于permenent，可以选走payg 或者ABN。

daomeidan1234

PSI Rules具体是那些？

是50%的收入来自一个source还是 80%？ 同一个source是指同一个人，还是同一个客户？

如果2个director，在同一个客户比如T公司做，是同一个source吗？
如果2个director A,B， 上半年做T公司，共同收入200K，下半年做C公司，共同收入200K，合同并没有说A是多少，B是多少，AB是一起作为一个package算的，这是同一个source吗？

谢谢了