问一个payroll的问题，annual leave pay out的PAYG withholding 问题

jun129

我是个junior accounts clerk，有心往payroll上转，但是经验比较limited，最近在参加一些payroll的面试，被问到很多问题是自己不了解也没准备好的，所以想麻烦大神们指教下。

关于annual leave payout

一个员工terminate的时候pay out 他的entitlements，比如他没有 long service leave 而且有两三个月的annual leave accrual，
payout 时的PAYG 怎么算？  我当时说是系统自己算的，但是貌似不对？
manually 计算有什么要注意的地方？

就算面试不成功，还是希望能吸取更多的知识和教训，希望大神出来教一下。

Share88

Using his marginal rate to work out. If he is on 45K salary, then his marginal tax rate for annual leave is 32.5% + 1.5% (medical levy) = 34%. So his PAYG is whatever his accural *34%.
Hope this is clear.

bolimimi

同意楼上的，redundancy pay没有tax

gemmang

这个不是reducdency pay
应还是ETPs 如果这个人 wages没有很多的话。年龄也不超55

应该是按照31。5％算

zhining

marginal rate

jun129

Share88 发表于 2013-7-10 15:35
Using his marginal rate to work out. If he is on 45K salary, then his marginal tax rate for annual l ...

excuse me, what is marginal rate in this case? and where can i check those information to broaden my knowledge about payroll


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jun129

bolimimi 发表于 2013-7-10 15:56
同意楼上的，redundancy pay没有tax

redundancy pay  ? is it extra payments to remunerate redundant staff besides salary?

the whole payment is  tax free or with a threshold ? and the entitlement pay out is included in redundancy pay???











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jun129

gemmang 发表于 2013-7-10 16:33
这个不是reducdency pay
应还是ETPs 如果这个人 wages没有很多的话。年龄也不超55

if it is not redundancy pay,  what is the ETPs?  is it a payment related to termination??

and the rate is depended on age and salary level?

zliybyc1

jun129 发表于 2013-7-10 17:21
excuse me, what is marginal rate in this case? and where can i check those information to broaden  ...

0 – $18,200        Nil
$18,201 – $37,000        19c for each $1 over $18,200
$37,001 – $80,000        $3,572 plus 32.5c for each $1 over $37,000
$80,001 – $180,000        $17,547 plus $37c for each $1 over $80,000
$180,001 and over        $54,547 plus 45c for each $1 over $180,000
自己对一下