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大家讨论得很热烈，我也基本懂了这个leave loading是什么东东。谢谢，谢谢！
下面我还想向大家请教leave loading 对扣税的影响，这个可能使问题更加复杂化了。多谢大家费心！
ATO提供的tax计算表(周表)，名字叫 Pay as you go(PAYG) withhoding Weekly t大ax table (incooporating Medicare Ievy with and without leave loading)，ATO提供的tax 周计算表，在这个表里，多个地方提到leave loading，可见它对扣税有特殊影响。就这个表，也有一些不好理解的地方。我摘几段原文，我也列出了几个很菜的问题（不要笑我）：
1。leave loading 作为一项福利，为什么对扣税会产生这么特殊的影响。
2。原文example中tax-free threshold是不是指个税起征点 ，就是$6000.
3。原文example中 entitled to a leave loading是指：当周薪里包含了leave loading，还是说只要员工有资格领取leave loading（不管是否已经发放到周工资里），就应该按相应的列来计算扣税。
4。这也是我最费解的，既然leave loading 是有起征点的（$320），就是说超过320的那部分leave loading 才要计入应税收入，那为什么在原文的example中，有资格leave loading 的反而比没有资格leave loading 的扣税扣得多呢？
5。一个员工是否有资格leave loading，是ATO说了算，还是employer说了算，还是其他什么人说了算。
下面是原文摘抄：
Holiday pay, long service leave and eligible termination payments
Payees who continue working for you
For withholding purposes you must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings except when they are paid on termination of employment. Payment for leave loading is subject to withholding if it exceeds the current threshold of $320. Only that part of the payment which exceeds this threshold should be subject to withholding, unless your payee asks you to withhold from the full amount.
Refer to PAYG withholding calculation sheet – Index No 6209 – Holiday and long service leave payments for continuing employment.
Payees who cease working for you
.........
Example
A payee has weekly earnings of $563.60.
To work out the correct amount to withhold, use column 1 and find $563.
If the payee:
> is claiming the tax-free threshold and is entitled to a leave loading, use column 2 to find the correct amount to withhold - $107.
> is claiming the tax-free threshold and is not entitled to a leave loading, use column 3 to find the correct amount to withhold - $105.
> is not claiming the tax-free threshold, whether or not entitled to a leave loading, use column 4 to find the correct amount to withhold - $165.
General resident income tax rates from1 July 2004 (not including Medicare levy)
Taxable income range Tax rate
$ %
0 to 6,000 0
6,001 to 21,600 17
21,601 to 58,000 30
58,001 to 70,000 42
Greater than 70,000 47
下面是全文
http://www.ato.gov.au/content/downloads/n1005-05-2004.pdf
[ Last edited by 新来乍到 on 2005-6-3 at 01:52 AM ] |
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澳大利亚税务详解 精华版 （二） (2010-1-25) taxfree 
楼主:AgeanSea
发表于 2005-6-3 02:52
发表于 2005-6-3 10:37
