请教一个PAYROLL TAX问题

zph527

如果母公司在墨尔本，在悉尼和布里斯班有办事处，而且悉尼和布里斯班的年工资没有超过TAX限额，那么这两个地方要交PAYROLL TAX吗？墨尔本的按4.9交，那么剩下的两个怎么算?谢谢

vivien75

this is called Grouping of employers which means you need group three states wages together to calculate threshold for each states
For example
you monthly pay $138,000 for NSW, $127,000 for VIC and $72,000 for QLD, your total wages paid in Australia will be $337,000.
The  payroll tax threshold and tax as below

                                     monthly threshold                   Tax rate
NSW                            $57426 (31 days)                    5.45%
VIC                               $45,833                                      4.90%
QLD                             $83,333                                      4.75%

your reduction threshold will be
NSW                    138,000/337,000*57426 = 23544
VIC                        127,000/337,000*45833 = 17279
QLD                       If total Australia wages is not exceed $5 million per annumn, you don't get any reduction

your payroll tax calculation will be

NSW                       (138000 -23544)*5.45%= $6237.85
VIC                          (127,000-17279)*4.9%=$5376.33
QLD                         72,000*4.75%=$3420

Please note that you need register payroll tax for each states

zph527

谢谢LS，回复这么快

[ 本帖最后由 zph527 于 2012-5-30 16:25 编辑 ]

atiess

bellaphe

一楼的正解！！ payroll tax 分为四种情况：

1. non-group employer who pays wages in one state only.
2. group employers （注意是加s了）who pays wages in one state only.( need to make sure who is the group's designated employer)
3. non-group employer who pays wages in different states ( need a proportional deduction)
4. group employers who  pays wages in different states ( need to make sure who is the group's designated employer firstly, and then  a proportional deduction)
楼主应该属于第3种情况，需要proportion threshold in different states。

vivien75

请问是payroll同行吗?

tjjimmycy

学习了。

bellaphe

呵呵呵，俺不是呢~ 俺之前做AA的，有接触过这块，最近unemployed 好几个月，才找到一份工。我的找工经历在另一个帖子里，欢迎去看。瞧我这广告做的。嘿嘿~
http://www.oursteps.com.au/bbs/v ... &extra=page%3D1

crystalzhang

学习了，谢谢

sofiwy

原帖由 vivien75 于 2012-5-30 12:44 发表
this is called Grouping of employers which means you need group three states wages together to calculate threshold for each states
For example
you monthly pay $138,000 for NSW, $127,000 for VIC and $7 ...

学习了。多谢

xhnhxd

non-group employer 和 group employers  分别是什么样的公司啊？

vivien75

General speaking - if the company have only one ABN then called non-group employer even employed people in different states
if the company have more than one ABN then called group employer
But reality is much more complicated than this tho

anne

what sort of company has more than one ABN?

vivien75

a few subsisubsidiaries are under one umbrella - parent company

anne

I would rather say a bunch of companies/businesses that meet the the criteria set by the grouping provision...