请问 - WorkCover保险赔偿金 - 公司和个人税务如何处理？谢谢

apatche

故事是这样的：

员工今年5月工伤（工资1000每周），公司随即向workcover申请赔偿，同时仍支付员工工资1000每周（工伤后）。

今年10月，workcover赔偿金陆续下来支付到公司账户，应该总金额在12000左右。问题如下：

1. 公司账如何对待这12000？算收入吗？肯定不交GST，对吧？
2. 员工财年收入伤前后是一样的 - 50k，但因工伤，现财年工资组成：12000（赔偿金）+ 38000（工资），请问这12000要交税吗？

请有经验的TX指教？分分伺候

谢谢！！

lzhwl100

这和GST也没关系啊，workcover对于你公司怎么会算收入？
Workcover payments which are in lieu of wages (i.e. replacing what you've lost in wages) are definitely taxable income. Compensation payments for damages, medical, etc, usually aren't income. Income tax is a federal, not state, imposition so it makes no difference which state you're in. The insurance company should be withholding PAYG tax from your regular payments and you should be sent a PAYG Payment Summary (formerly known as a group certificate) after the end of the tax year.

apatche

下面我是从网上找到怎么处理赔偿金的步骤

Processing Workers Compensation Payments and Reimbursements

1. You need to create a new expense account (suggest within the payroll area) called Workcover

Paid and another one called Workcover Reimbursements. (You could also use the same

expense account to allocate both income and expense with the expectation of this account

zeroing out once you receive your reimbursement).

2. Create a new wage category – Workcover Wages.

3. Override the Employees Wage Expense Account and allocate the expense to your Workcover

Paid Category.

4. In the employees’ card set the type of wages to Salary and select the Workcover Wages

category in Payroll.

5. Determine how much you are to pay the employee (usually from paperwork from Workcover or

the owner of the business). Note that occasionally the employer will make up the shortfall of

workers’ compensation payments to make up their ordinary wage.

6. Enter the employee’s pay through payroll, zeroing out the base wages or salary categories and

entering the workers compensation amount in the Workcover Paid wage category.

7. Enter the payslip and pay as per normal.

8. The workers’ compensation wage is included at W1 on the BAS; the insurance refund is

included at T1.

Upon receiving the reimbursement from your workers’ compensation insurer, you need to receive

money into the bank and allocate it to the Workcover Reimbursement expense account that you set

up. Include a memo on the deposit slip noting who the reimbursement was for.

Calvin_Mai

1. 公司账如何对待这12000？算收入吗？肯定不交GST，对吧？ (yes, book in as income for you business no GST)
2. 员工财年收入伤前后是一样的 - 50k，但因工伤，现财年工资组成：12000（赔偿金）+ 38000（工资），请问这12000要交税吗？ (Yes, the employee need to pay tax on $12,000)

Calvin_Mai

2 ways of compensation recovery.
1. insurance company pay directly to the employee: nothing need to be done by you for the accounts, the insurance will issue a PAYG summary to your employee at the end of the year

2. You paid out to your employee first and the insurance company reimburse to you: see my previous post

apatche

Calvin_Mai 发表于 2015-10-29 13:05
1. 公司账如何对待这12000？算收入吗？肯定不交GST，对吧？ (yes, book in as income for you business no  ...

1. 公司账如何对待这12000？算收入吗？肯定不交GST，对吧？ (yes, book in as income for you business no GST)

那就是说这12000是要交30%的公司税喽，比如现财年公司盈利共20000，其中有12000的赔偿金，那这12000要交30%的公司税，对吗？

sidneygan

apatche 发表于 2015-10-29 21:21
1. 公司账如何对待这12000？算收入吗？肯定不交GST，对吧？ (yes, book in as income for you business  ...

对的，一般有两种方法来claim insurance，第一种是保险公司把钱给公司，然后公司继续给这个员工出粮，那么这期间的工资还是跟平时payroll一样做，然后收到保险公司的钱后放到reimbursement income里面作为income，没有gst。楼主应该就是采取的这种方式。

还有一种就是不过公司手，保险公司直接每个payroll period去给你受伤的员工发工资，公司停止给员工发工资。这样没有任何需要记录的。只是年底那个受伤员工有两个group certificate要报税。

RGIA

Workcover is treated as the reimbursement. It is paid back for the earring from paid employment, which was you paid to the employee.