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Example
Your employee receives $2,000 as four weeks holiday pay plus $350 leave loading. This means that he/she will receive $2,350 for four weeks leave.
The first $320 of the loading does not have an amount withheld. This only leaves $30 to be included in your calculation. The amount withheld is based on the number of weeks involved. For example: your employee earns $500 a week and is taking 4 weeks leave, a total payment of $2000 for leave and $350 for leave loading. Your employee is paid weekly, and has claimed the tax free threshold. You will use the weekly tax table and refer to the column stating ‘with tax free threshold, with leave loading’ to calculate the PAYG withholding amount.
Add (leave loading over $320) $30 to total leave payment excluding leave loading $2,000
= $2,030
Divide $2,030 by no of weeks of leave (4 weeks)
= $507.50
(This amount is truncated to $507.00)
Amount withheld from $507.00
= $89.00
(Weekly tax table with tax free threshold, with leave loading)
Multiply $89.00 number of weeks of leave (4 weeks)
= $356.00
You would withhold $356.00 from the $2,350.00 leave payment. Remember the whole of the gross payment, in this case $2,350, is included on the Payment Summary as part of his/her gross salary or wages. |
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买好了，交个小作业，贴几张pic (2009-2-6) sarasun 
发表于 2007-12-4 19:48
