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原帖由 sqfo 于 2010-4-4 08:04 发表 
我的工资是中介直接PAYG的，应该也没有额外扣，就是全额缴税，通过payroll company会有什么优势呢？ 是不是需要注册ABN？
好像堪培拉本地法律规定，PAYG contractor 必须扣6.85%的payroll tax。以下是曾经的一个中介给我发的PAYG与通过payroll company 两者的比较：
As a PAYG Contractor (Payroll is Managed by Peoplebank)
* You have a contract direct with Peoplebank , Peoplebank pays you directly into your bank account every month, very simple and favoured by new contractors
* Peoplebank sends off your superannuation (9%, included in the rate quoted to you)
* Peoplebank covers you for the various required insurances - workers compensation, public liability insurance etc
* Under ACT legislation all contractors (unless exempt) are liable for payroll tax, payable at a rate of 6.85% of your hourly rate.
As a Payroll tax exempt Management company contractor
* Peoplebank has a contract with the company for your services, Peoplebank pays the company and company pays to your bank account
* The company is responsible for sending off your superannuation (by law it's 9%, again included in the rate quoted)
* The company is required to cover you for various insurances - workers compensation, public liability insurance (this requirement is in the contract)
* If the company is payroll tax exempt then we don't need to factor in the payroll tax.
* The company (if not your own) normally takes a fee to run the payroll services - normally approximately 2% - 3% per hour. Some companies also have the facility to do things like salary sacrificing, car leasing, expense accounts etc. This fee comes out of the rate we pay the company.
* This option gives your more in hand. |
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脱发 Alopecia/Baldness (2008-1-27) 老杏 
发表于 2010-3-17 16:05
