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[会计] 请教payroll的问题 [复制链接]

发表于 2012-10-31 22:02 |显示全部楼层
此文章由 snowcat 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 snowcat 所有!转贴必须注明作者、出处和本声明,并保持内容完整
被问到几个关于payroll的问题,不懂回答请有经验的TX多多指教:
1、在做termination payment的时候有哪几点是需要注意的。
2、package salary和base+super的工资在process的时候有什么区别。
3、General award agreement是什么东西。(这个名字不是很记得,抱歉)
谢谢!
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发表于 2012-10-31 22:12 |显示全部楼层
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板凳?

发表于 2012-11-1 21:03 |显示全部楼层
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没人知道吗?
头像被屏蔽

禁止发言

发表于 2012-11-2 11:24 |显示全部楼层
此文章由 亚雷特 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 亚雷特 所有!转贴必须注明作者、出处和本声明,并保持内容完整
以下仅供参考。有对不高手指出:

1. termination employee的时候,一定要注意他做了几年了,从而给出正确的notice。FWA规定的是(1年给1周,1~3年要给2周,3~5年的3周,5年以上的给一个月)。如果你要直接terminate必须要有很好的reason,然后给他在本来应该在notice period的工资)。然后就是把这人最后一周的工资算好,加上unused annual leave,如果工作5年以上他应该还会有long service leave,这些要算好,全部加上去,一起付给他。

2. package salary 和base +super在process的时候其实区别不大。基本你的payroll软件会自动计算你每周应该交的钱。super也会计算,你也可以手算。只要你不怕累。

3. award agreement是一个行业里面的规章。如果你和你的employee之间没有特别的合同,那么所有条款你都要根据这个award走。如果行业没有award,那就根据Fair work act走。。在有award的情况下,处理事件要先看award再看FWA。。没的话直接FWA.

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发表于 2012-11-2 12:00 |显示全部楼层
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还有其他同学补充吗?

发表于 2012-11-3 22:44 |显示全部楼层
此文章由 vivien75 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 vivien75 所有!转贴必须注明作者、出处和本声明,并保持内容完整
你的这些问题都不是简单一句两句话可以回答的,而且具体的情况会有很大的不同
1)termination pay的问题,要看你指的是什么termination reason,最复杂的是redanduncy, 我以前的帖子讲过好多次了,摘要如下:

Entitlement when employee is redundant

According to NSW employment Act, if an employee is made redundant, she/he is entitled to be paid the followings:

1        Redundancy pay

The purpose of redundancy pay (also called 'severance pay') is to compensate an employee whose job has become redundant for things such as lost personal leave (including sick and carer's leave) and long service leave, as well as for the inconvenience and hardship imposed on the employee.  This may include compensating for things such as loss of seniority, loss of security of employment and other kinds of losses.

Tax rate for redundancy

Any payments made which are employer employment termination payments and meet the conditions for payments under an approved early retirement scheme or redundancies are tax-free up to the limit for that year. That limit, which is indexed annually, is $8806 plus 4404 for each whole year of completed service (part years don’t count) with that employer, for payments made during the 2012/13 financial year.

The NES sets out the minimum amount of redundancy pay to be paid to an employee who is made redundant-

Period of continuous service        Weeks

Less than 1 year                         Nil
1 year (less than 2 years)         4
2 years (less than 3 years)         6
3 years (less than 4 years)         7
4 years (less than 5 years)       8
5 years (less than 6 years)         10
6 years (less than 7 years)         11
7 years (less than 8 years)         13
8 years (less than 9 years)         14
9 years (less than 10 years)         16
10 years and over                         12

However, the length of service of an employee is calculated from 1 January 2010, unless the employee had an existing right to redundancy before 1 January 2010.

Example- John commenced worked for Acme Tools in June 2006.  He was not covered by an award or an industrial agreement.  His contract did not give him a right to redundancy payments.  He is therefore only entitled to redundancy pay from 1 January 2010.  John is made redundant by Acme in August 2012. , He receives 6 weeks redundancy pay, for the 2 years and 8 months service from 1 January 2010 to August 2012. A contract, company policy, award or industrial agreement may give a greater amount of redundancy pay.

2        Payment in lieu of notice

The period of notice depends on how long an employee has been employed.
The Industrial Relations Act 1999 (PDF, 1.9MB) specifies the following minimum notice periods to be given by an employer to an employee. If an employee is covered by an award or agreement that provides for notice period less than that contained in the Act, then the notice period prescribed by the Act must be given if that employee is dismissed.



Period of continuous service                      Notice Period

1 year or less                                                1 week
More than 1 year but not more than 3        2 weeks
More than 3 years but not more than 5        3 weeks
More than 5 years                                        4 weeks

If an employee is over 45 and has at least two years continuous service with the employer, the minimum notice period is increased by one week.

4        Long Service Leave entitlement

Unused Long Service Leave entitlement
An employee who has completed 5 years in NSW and ACT, 7 years in other states  of service is entitled to a long service pro rata payment if he or she:
•        Resigns as a result of illness, incapacity, domestic or other pressing necessity
•        Is dismissed for any reason except serious and wilful misconduct
•        Dies


Service requirement for pro-rata

                      States
      
5 years              ACT NSW
7 years              NT QLD SA VIC WA TAS


5        Unused Annual Leave entitlement

On termination of employment, an employee who has been employed for more than one year must be paid any annual leave entitlement not taken. They must also be paid a pro-rata payment for the period from their last anniversary date to the last day of their employment.

你后两个问题,要具体化一些,比如举个例子,你到底想了解那些方面,或者你问题的目的是什么,才能提供更specified and useful answers for you

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Vivien7541
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发表于 2012-11-3 22:59 |显示全部楼层
此文章由 snowcat 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 snowcat 所有!转贴必须注明作者、出处和本声明,并保持内容完整
谢谢LS,就是电话interview的时候被问到这几个问题,个人认为问得很笼统,所以觉得自己答得也很笼统,来问问究竟如何高度概括去回答这些问题。

发表于 2012-11-4 20:57 |显示全部楼层
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本帖最后由 vivien75 于 2012-11-4 21:59 编辑

如果是电话interview,不知具体的问题是什么,我会这样回答:
1)Term Pay process heavily is depend on the reason of termination, there are three common reasons: resign, dismissel and redunancy - resign and dismissel are relatively simply, just need pay all outstanding salary, unused leave entitlement, sometimes need pay notice in lieu if the employer does not require the employee work for notice period. But redundancy will be much more complicated, refer to my previous post

2) package salary normally include base salary, super also sometimes include LAFHA e.g. exempt food, etc therefore you need make sure seperate all those components before you set up the hourly rate in the payroll system. Base + super will be very straight forward, you can use base salary amount to set up the hourly rate directly

3) Award Agreement normally refer to Australian Workplace Agreement(AWA), Enterprise barginning agreement (EBA), or other industry award, as payroll officer, it is important to understand the term and condition e.g. overtime, allowance or penalities etc for those agreement and award as this is the fundemental to interprete the timesheet

Hopefully they are help and feel free to contact me if you need more assistance

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Vivien7541

发表于 2012-11-5 12:39 |显示全部楼层
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vivien75 发表于 2012-11-4 21:57
如果是电话interview,不知具体的问题是什么,我会这样回答:
1)Term Pay process heavily is depend on t ...

真心觉得你讲的真的是好,我回答不会有这么逻辑性以及精准。
想请教以下,LAFHA什么情况下需要交SUPER呢, 它的NATURE 不是reimbursement吗?
貌似ATO 对LAFHA这个又做出了新的改变,税方面,目前还没有仔细看。

另外,谁能告诉我如何给人加分来着,这种高水平的答案一定要加分

发表于 2012-11-5 22:15 |显示全部楼层
此文章由 vivien75 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 vivien75 所有!转贴必须注明作者、出处和本声明,并保持内容完整
Most common LAFHA are exception food and rental deduction, school deduction
1) exception food allowance up to limit is FBT except therefore it need set up as addition after tax, then the employer doesn't need pay super on it
2) rental deduction & school deduction at reasonable amount is normally set up as deduction before tax. from the legislation mimum request, the employer does not have to pay super on those deduction, however sometimes according to the contracts or industry award, many people still pay the super on gross before those deduction

From 1 October 2012, LAFHA had significant change, in summary, Arrangements entered into prior to 9 May 2012 for employees who maintain a house in Australia, will continue to apply under previous, unrestrictive rules, but only until 30 June 2014 or when the employment arrangement is renewed or ceases, whichever is earlier. For new arrangement entered into after 9 may 2012, an employee is maintaining a residence in Australia when they are maintain a home for their and their family’s own personal use and enjoyment at all times, even while they are required to live away from home for their work. It would be reasonable to expect that they will resume living in that residence when the period of work ends
Vivien7541

发表于 2012-11-6 21:06 |显示全部楼层
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学习
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发表于 2012-11-7 08:14 |显示全部楼层
此文章由 sugarling 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 sugarling 所有!转贴必须注明作者、出处和本声明,并保持内容完整
vivien75 发表于 2012-11-5 23:15
Most common LAFHA are exception food and rental deduction, school deduction
1) exception food allowa ...

学习了,感谢

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