Is staffs motivation program subjected to PAYROLL TX OR FBT??

redhotliu

Is staffs motivation program subjected to PAYROLL TX OR BFT??

We say the reward would be be 20-50 dollar coles voucher per person if they reach the certain achievement every month.

[ 本帖最后由 redhotliu 于 2012-2-13 17:15 编辑 ]

Lucifer

FBT肯定有，payroll tax不一定。

redhotliu

As I remember , most FBT items (gross amount) are subject to payroll tax as well..

please correct me if I am wrong.

cycwong21

I think should be subjected to payroll tax. All types of allowance paid to employees are subject to payroll tax.

redhotliu

原帖由 cycwong21 于 2012-2-13 17:03 发表
I think should be subjected to payroll tax. All types of allowance paid to employees are subject to payroll tax.

this is not allowance...i believe it might be belongs non-cash benefits..or incentive...

tina-go

20-30?是不是minor benefit呀？低于300 per head免的吧。但你还得看下那几个什么是否frequent来决定。只要算了fb,就会进payroll tax我们n省是的。

redhotliu

原帖由 tina-go 于 2012-2-13 17:36 发表
20-30?是不是minor benefit呀？低于300 per head免的吧。但你还得看下那几个什么是否frequent来决定。只要算了fb,就会进payroll tax我们n省是的。

same as QLD

but have to consider the accumulated amount per head. if this guy win 12 times ,then accumulated total will be over $300.00.

Also FBT need to be considered , if this is paid/provided regularly.

The question here is if the total amount of this program paid to emplyee would be over $10k per annual. Will this program as a whole subjected to FBT/Payroll tax?

This is a debating issue. My suggestion is "YES".

But how do you think about it ?

[ 本帖最后由 redhotliu 于 2012-2-13 18:04 编辑 ]

tina-go

这个300的定义不是accumulate一年的。但是你说的对，这是要考虑的因素之一。譬如你老板发这个voucher是250块，这钱不算FB的。之后又有个什么minor benefit，譬如说80，家里婚丧嫁娶了，这是无法预见的。加一起也有330了，但是这两项是免的。多出的30不交FBT.

但是如果你老板如果每周必发几个voucher，这就是regular啦，可以预见的。自然是要交FBT了。

你说的10k一年，那肯定交啊，呵呵。。。

simonwang

FRINGE BENEFITS TAX ASSESSMENT ACT 1986

SECTION 58P  EXEMPT BENEFITS - MINOR BENEFITS

http://law.ato.gov.au/atolaw/view.htm?docid=PAC/19860039/58P

Most likely the benefit LZ mentioned will be minor benefit and will be exempt from FBT. Unless all conditions are not satisfied, in particular the infrequency and irregularity.

Because it's exempt from FBT, it will be excluded from Reportable Fringe Benefit, therefore, no Payroll Tax will apply.

simonwang

原帖由 tina-go 于 2012-2-13 18:29 发表
这个300的定义不是accumulate一年的。但是你说的对，这是要考虑的因素之一。譬如你老板发这个voucher是250块，这钱不算FB的。之后又有个什么minor benefit，譬如说80，家里婚丧嫁娶了，这是无法预见的。加一起也有330了，但是这 ...

Minor benefit is $300  per item per head so in your example both $250 and $80 will be exempt.

bt123123

It is depend... first it is FBT
but if the staff receive less the $300 (If i am correct), it is mirror benefit.  No need to pay FBT