分分急问 支付ETP超过离职后的12个月 怎么办？

wlu

如题 这种情况ATO网站上说要申请approval 。是指在approval下来前我们不能付款的意思吗？还是可以付款 但税率按最高46.5%算？谢谢

wlu

自己顶一下 咋没人搭理 都在上班呢 ？

YC_SUSAN

dont have this experience so far.

But  as far as I know  If it is because legan action, this should still be an ETP and taxed at the concessional rate. I think it is better don't pay until ATO's approval to enaure it will be taxed correctly.

If it is other cases, and if  ATO didnt approve, it would not be qualified as an ETP item as this need to be taxed at marginal rate (not necessary 46.5%, depend on employee's income)  and shuld be recorded in LUM SUM E section on the Payment Summary as this is for more than 12 month ago and  it is more than $400.00( I assumed the amount). It is also better not to pay until ATO's approval .

Hope this will be helpful .

pleaes update how your will process this and we can benefit from this.

wlu

YC_SUSAN 发表于 2013-12-4 19:06
dont have this experience so far.

But  as far as I know  If it is because legan action, this should ...

ETP分tax free component & taxable component .如果超12个月就不能享受ETP concession了。那么也就是说不存在tax free component 了.整个payment就要用marginal rate 来计算缴税咯？这样说对吗?
因为我的前任是用taxable component 直接乘46.5%（也许这是marginal rate吧）来计算应交税额的.
这两种做法那个正确呢？

wlu

wlu 发表于 2013-12-4 22:52
ETP分tax free component & taxable component .如果超12个月就不能享受ETP concession了。那么也就是说 ...

可能版主把这贴移到税务版块回复多些 谢谢

wlu

Ding

YC_SUSAN

wlu 发表于 2013-12-4 21:52
ETP分tax free component & taxable component .如果超12个月就不能享受ETP concession了。那么也就是说 ...

ETP分tax free component & taxable component .如果超12个月就不能享受ETP concession了。

ETP taxfree is only for the portion which belong to prior 1983, this is nothing to do with 12 moths period.


那么也就是说不存在tax free component 了.整个payment就要用marginal rate 来计算缴税咯？这样说对吗?

Payment paid after 12 month should still be taxed at ETP concession rate if ATO agreees it is an ETP payment


If ATO did not agree, then this payment is not a ETP, and it will be taxed at employee marginal rate(not necessay have to be  46.5 %)

因为我的前任是用taxable component 直接乘46.5%（也许这是marginal rate吧）来计算应交税额的.
这两种做法那个正确呢？

It is correct if emplloyee's income is more than $180,000 during that financial year;

wlu

YC_SUSAN 发表于 2013-12-5 17:38
ETP分tax free component & taxable component .如果超12个月就不能享受ETP concession了。

ETP taxfree ...

谢谢，举个例子。

如果整个payment 是 $130，000，超过12个月了，其中

Taxable component        $18,000
Tax free component        $112,000
    - Pre-July 83 segment        $ 12,000
    - Invalidity segment        $100,000
那么是用18000还是用 130000 乘marginal rate 呢？

YC_SUSAN

wlu 发表于 2013-12-5 21:15
谢谢，举个例子。

如果整个payment 是 $130，000，超过12个月了，其中

当然是18000*marginal rate. 了吧


对不起，一开始我没意识到是invalidity 这个类型。

谢谢分享。

wlu

YC_SUSAN 发表于 2013-12-6 06:47
当然是18000*marginal rate. 了吧

I can find some documentation to support “payment received outside 12 months will be taxed as ordinary income at marginal tax”



But on the following link,it says should be charge at either 31.5% with TFN or 45% without TFN.
I am so confused.

http://www.ato.gov.au/Rates/Sche ... ermination_payments

•        Delayed termination payments
Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made outside 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP.
When a TFN is provided
If your employee has given you their TFN, withhold an amount equal to 31.5% from the payment. Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.
When a TFN is not provided
You must withhold 46.5% from the payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN.
Last modified: 29 Oct 2013

YC_SUSAN

wlu 发表于 2013-12-6 15:37
I can find some documentation to support “payment received outside 12 months will be taxed as ord ...

谢谢分享这么多信息。

ATO的两处信息的确是相互矛盾的。


要说合理，我觉得那个附件说的是合理的，因为之所以把PAYMENT定义成ETP就是因为ETP税率跟一般收入不同，有CONCESSION RATE。如果没有ATO的同意，12个月之后的TERMINATOIN PAYMENT也可以同样享受31.5% 的税率， 那干嘛还要有12个月这个限定呢？所以因该是当作ORDINARY 收入来扣税（ATMARGINALRATE）

但我估计，两外一个说法（31.5% 税率）是实际工作中的一种简便做法。 因为要算那个MARGINAL RATE ，特别TERMINATED12 个月之后，真是一件很麻烦的事。所以就简单一点31.5%。 到财年结束，EMPLOYEE自己报税时多退少补。

客观上讲，如果EMPLOYEE的收入不是很高，31.5% 的税率基本就是31-38%。所以一般情况下，不会有太大的出入。当然，如果EMPLOYEE 的收入高于180000，可能税扣得少了。

如果我是你，我就扣他31.5%， 反正ATO网上是有这个说法， 有依据的。

再次感谢，又学了一点

vivien75

首先，LZ要搞清楚：

What is an invalidity payment? 这个是要跟ATO申请的。
An invalidity payment is part of an employment termination payment (ETP) you receive from your employer as a result of sustaining a permanent disability.
You will receive an invalidity payment if your employment ceased as a result of ill-health and two medical practitioners have certified that it is unlikely you can ever be gainfully employed in an area for which you are reasonably qualified.

From 1 July 2007 your ETP will be made up of a taxable component and a tax-free component. The tax-free component will include:
•        an invalidity segment, and
•        a pre-July 1983 segment (if your service period began before 1 July 1983).

vivien75

Employment Termination Payments (ETPs) 12 Months Rule

A payment must be received within 12 months of the employee’s termination date to qualify as an employment termination payment.

However, depending on the circumstances the Tax Office may allow a payment received after this period to be considered as an employment termination payment for tax purposes. This is the case where the delay is due to commencement of legal action concerning either party.

All other circumstances will be considered on a case by case basis. Payments received outside 12 months will be taxed as ordinary income at marginal tax rates and recorded on the PAYG Individual Non-business Payment Summary