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Unused leave for ongoing employment (B-3 I-2)
The amount withheld depends on whether a leave loading component is included in the payment. There is a complete set of instructions and examples of how to calculate this sum on the ATO website called PAYGW calculation sheet - Holiday and long service leave payments for continuing employment.
Leave loading is paid Step Action
1 Divide the cash out (amount) of the unpaid leave, including the leave loading by the number of pay periods in an income year (52, 26 or 12). Deduct the first $320 of the leave loading from this amount. This first $320 of the leave loading component is not subject to PAYG withholding.
2 Add the amount from Step 1 to the gross salary or wage that was paid in the relevant period. This provides the total (gross) amount that was due to the employee in each of the relevant periods.
3 Apply the normal tax tables relevant to that person to the result at Step 2. This will establish the amount to withhold for each period.
4 Subtract the amount that was actually withheld in the relevant period from the amount worked out at Step 3.
5 Multiply this by the number of periods involved to establish the total withholding amount (52, 26 or 12).
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