夫妻可以互相雇佣吗

taotaoeve

夫妻共同经营一个small business的中医诊所，老公是中医师，老婆负责运营管理及除看病之外的一切工作，此外老婆外面还打零工。
请问这个中医诊所 以sole trader形式一方给另一方发工资比较好 还是 partnership比较好。

个人觉得sole trader的形式比较好，老婆给老公发工资，工资额可以随时调整，年底使两个人报税的收入都是差不多2万多，省的一个工资很高交很多税，另一个工资很低，不过不知道税局让不让？

请有经验的人指正，谢谢

Southbridge

从发给工资的角度，partnership好些，不用交super。但是风险两个人都要承担。

不过sole trader给related parties 发工资不交super应该也大有人在，不过withholding还是要做的。工资给市场价就行。

jhsun3

可以。

http://www.smh.com.au/small-busi ... 20130325-2goz9.html

Q. I am a sole trader importing garments I sell in local markets. I conduct my business after working in my normal job and during the weekends. My wife is a full time employee in the business and looks after administration and marketing. I am paying her $3,000 per month for her work. Do I need to keep any documents to show that she is a full time employee? What are the rules relating to employing your wife for claiming a tax deduction?

A. There is nothing stopping you employing your wife but you must make sure that you have all of the required registrations and meet the other obligations relating to employing someone. The first of these will be you registering with the ATO as a PAYG withholding employer. When you pay your wife her salary each month you will need to work out how much PAYG withholding tax to deduct, pay her the net wage, and once a quarter pay the tax withheld to the ATO.

In addition you will need to need to register as an employer for Workcover and superannuation. This will result in you paying insurance, at a rate determined by the work done by your wife, on the salary you pay her. In addition you will need to pay superannuation to her super fund, which is currently 9 per cent of her salary.

You will also need to make sure that you satisfy all of the requirements laid down by the Fair Work Act 2009 for employers. This will not only mean giving your wife a payslip every time you pay her but there will be other paperwork that must be completed specified by the Fair Work regulations.

As you will be claiming a tax deduction for the salary paid to your wife you should also make sure that you have good employee records to support what you are paying her. This should at least be in the form of records that show how many hours a month she is working and what hourly rate you are paying her.

You should give some consideration to operating your business as a partnership rather than as a sole trader, as your wife is so heavily involved in it with you. This would mean she would receive a share of the profits, instead of paying her a wage, with all of the add-on costs that this involves. You should seek advice from an accountant that specialises in small business matters before doing anything.

hxscofield

允许的,或者可以考虑弄个family trust然后年终的时候来决定应该如何distribute profit.

发工资的缺点就是要付super,要买workers comp insurance然后以后会涉及一些payroll方面的问题啦

逆鳞龍

只有一方吧

yourock

据说每月400块就不需要payp,也不需要 work cover之类的。是这个样子吗

taotaoeve

hxscofield 发表于 2017-3-17 14:34
允许的,或者可以考虑弄个family trust然后年终的时候来决定应该如何distribute profit.

发工资的缺点就是 ...

请问收入到达多少值得弄trust呢？因为现在刚起步，诊所收入比较低。

JohnnySu

Sole Trader或Partnership都可以做到分配收入。
公司比较好。因为个人责任有限。税务上多一个交税个体也相对灵活。

hxscofield

taotaoeve 发表于 2017-3-19 11:00
请问收入到达多少值得弄trust呢？因为现在刚起步，诊所收入比较低。

如果打算作为长期主要生意来做的话可以一开始就用family trust来做,不管收入达到多少,日后可以灵活分配,如果这个生意只打算做短期的话就无所谓了,毕竟trust的set up也需要一点费用的

sidneygan

1. sole trader 可以发工资，要发super还要注册payg withholding
2. partnership不能给partner发工资，只能按比例distributed profit.
3. family trust 可以由trustee决定profit如何分配。
4. 以上都需要满足PSI test，需要不能是personal service income/business

taotaoeve

sidneygan 发表于 2017-3-20 14:13
1. sole trader 可以发工资，要发super还要注册payg withholding
2. partnership不能给partner发工资，只能 ...

到底这个PSI是什么东东呢？

taotaoeve

hxscofield 发表于 2017-3-20 12:31
如果打算作为长期主要生意来做的话可以一开始就用family trust来做,不管收入达到多少,日后可以灵活分配, ...

谢谢分享，请问这个建立family trust 大概要多少钱呢？这里有有经验的会计可以做吗？一直想找个会计做这个。

sidneygan

taotaoeve 发表于 2017-3-20 22:29
到底这个PSI是什么东东呢？

Personal services income (PSI)

If you're a business involved in contracting or consulting and earn personal service income (PSI), special tax rules (the PSI rules) may affect which amounts you include in your assessable income and may limit the deductions you can claim.

These rules aim to ensure that those who provide individual personal services are assessed on the income they personally earn, and are not able to claim higher deductions than employees providing similar services.

大概直白点的意思就是说PSI不能分给别人，医生给别人看病的诊费经常就在这个里面。

sidneygan

taotaoeve 发表于 2017-3-20 22:31
谢谢分享，请问这个建立family trust 大概要多少钱呢？这里有有经验的会计可以做吗？一直想找个会计做这 ...

建trust很简单，基本会计都可以做，价格要看你需不需要corporate trustee，如果需要还要建个公司，所以会贵一点。

建好trust再帮你申请TFN和ABN。

taotaoeve

sidneygan 发表于 2017-3-20 22:37
Personal services income (PSI)

If you're a business involved in contracting or consulting and ear ...

如果医生的诊费不能，那医生怎么给前台发工资呢？

taotaoeve

sidneygan 发表于 2017-3-20 22:40
建trust很简单，基本会计都可以做，价格要看你需不需要corporate trustee，如果需要还要建个公司，所以会 ...

有点迷惑，向我们这种情况，只是为了两个人分摊收入，是建立trust 还是公司好呢？

sidneygan

taotaoeve 发表于 2017-3-20 22:43
如果医生的诊费不能，那医生怎么给前台发工资呢？

医生单独就诊和开一个诊所是有很大区别的，如果是开诊所一般没问题。

hxscofield

taotaoeve 发表于 2017-3-20 22:31
谢谢分享，请问这个建立family trust 大概要多少钱呢？这里有有经验的会计可以做吗？一直想找个会计做这 ...

建trust的话要看你要不要公司做trustee啦,然后各个公司之间的价位差距很大,

这里有很多会计可以做的..具体讨论的话可以私信我..