{"id":2407,"date":"2020-04-29T19:30:50","date_gmt":"2020-04-29T09:30:50","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/c9ef9288fd\/"},"modified":"2025-02-01T15:35:25","modified_gmt":"2025-02-01T04:35:25","slug":"%e6%be%b3%e6%b4%b2%e9%9b%87%e4%b8%bb%e8%a6%81%e7%9f%a5%e9%81%93%e7%9a%845%e5%a4%a7%e7%a8%8e%e5%8a%a1%e8%a6%81%e6%b1%82","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e6%be%b3%e6%b4%b2%e9%9b%87%e4%b8%bb%e8%a6%81%e7%9f%a5%e9%81%93%e7%9a%845%e5%a4%a7%e7%a8%8e%e5%8a%a1%e8%a6%81%e6%b1%82\/","title":{"rendered":"\u6fb3\u6d32\u96c7\u4e3b\u8981\u77e5\u9053\u76845\u5927\u7a0e\u52a1\u8981\u6c42"},"content":{"rendered":"
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\n

\u4eba\u6700\u5927\u7684\u201c\u4efb\u6027\u201d\u5c31\u662f\u4e0d\u987e\u4e00\u5207\u575a\u6301\u505a\u81ea\u5df1\u559c\u6b22\u7684\u4e8b\uff0c<\/em><\/span><\/span><\/p>\n

\u53ea\u6709\u8fd9\u6837\uff0c\u4eba\u624d\u53ef\u4ee5\u8bf4\uff0c
<\/em><\/span><\/span><\/p>\n

\u6211\u8fd9\u4e00\u751f\u4e0d\u865a\u6b64\u884c\u3002<\/em><\/span><\/span><\/p>\n

\u2014\u2014\u8d3e\u5e73\u51f9\u300a\u81ea\u5728\u72ec\u884c\u300b<\/span><\/em><\/span><\/p>\n

\u6fb3\u5927\u5229\u4e9a\u653f\u5e9c\u6700\u8fd1\u7684\u7ecf\u6d4e\u523a\u6fc0\u653f\u7b56\u3001\u8865\u52a9\u8ba1\u5212\u90fd\u5728\u5f3a\u8c03\u7a0e\u52a1\u5408\u89c4\u7684\u91cd\u8981\u6027\u3002\u4f01\u4e1a\u5982\u679c\u60f3\u8981\u62ff\u5230\u8fd9\u4e9b\u8865\u52a9\uff0c\u5c31\u5fc5\u987b\u6ee1\u8db3ATO\u5bf9\u4e8e\u7a0e\u52a1\u5408\u89c4\u7684\u8981\u6c42\u3002\u4ee5\u4e0b\u662f\u5728\u4f01\u4e1a\u5728\u7ecf\u8425\u65f6\u5bf9\u96c7\u4e3b\u76845\u5927\u57fa\u672c\u7a0e\u52a1\u8981\u6c42\uff1a<\/h4>\n

1. PAYG Withholding\u00a0<\/span><\/strong><\/h3>\n

\u4f5c\u4e3a\u96c7\u4e3b\uff0c\u5728\u53d1\u7ed9\u5458\u5de5\u5de5\u8d44\u65f6\uff0c\u9700\u8981\u6839\u636e\u9884\u6263\u7a0e\u539f\u5219<\/strong>\uff0c\u5728\u5458\u5de5\u7684\u5de5\u8d44\u4e2d\u4f9d\u6cd5\u4ee3\u6263\u4e2a\u4eba\u6240\u5f97\u7a0e<\/strong>\uff0c \u5e76\u7f34\u7eb3\u7ed9\u7a0e\u52a1\u5c40\uff0c\u4e5f\u5c31\u662f\u6211\u4eec\u6240\u77e5\u9053\u7684Pay As You Go Withholding \uff08PAYG withholding\uff09<\/p>\n

\u4f5c\u4e3a\u96c7\u4e3b\uff0c\u5728\u4ee3\u6263\u4ee3\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\u9700\u8981\u505a\u5230\u7684\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/p>\n

    \n
  • \u6ce8\u518cPAYG withholding\uff1b<\/li>\n
  • \u8ba1\u7b97\u548c\u6263\u7559\u7684\u76f8\u5e94\u7684\u91d1\u989d\u5e76\u901a\u8fc7Business Activity Statement (BAS) \u6216\u8005Instalment Activity Statement (IAS)\u4e0a\u62a5\u7ed9ATO\uff0c\u7136\u540e\u53ca\u65f6\u7f34\u7eb3\u7a0e\u6b3e\uff1b<\/li>\n
  • \u8bb0\u5f55\u5168\u5e74\u4ee3\u6263\u4ee3\u7f34\u91d1\u989d\uff0c \u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u4e4b\u540e\u7edf\u4e00\u4e0a\u62a5<\/li>\n<\/ul>\n

    \u6b64\u5916\uff0c\u5f53\u96c7\u4f63\u65b0\u5458\u5de5\u7684\u65f6\u5019\uff0c\u8bf7\u52a1\u5fc5\u8981\u6c42\u5458\u5de5\u586b\u5199Tax File Number Declaration Form\uff0c\u5e76\u9012\u4ea4\u7ed9ATO\u3002\u76ee\u524d\u4e00\u4e9b\u4f1a\u8ba1\u8f6f\u4ef6\u662f\u53ef\u4ee5\u8fdb\u884c\u5728\u7ebf\u7533\u62a5\u7684\uff0c\u6bd4\u5982Xero\u3001MYOB\u3002\u53e6\u5916\uff0c\u517b\u8001\u91d1\u4fe1\u606f\u8868\uff08Superannuation Standard Choice Form\uff09\u4e5f\u4e0d\u53ef\u5ffd\u89c6\uff0c\u4e5f\u9700\u8981\u5458\u5de5\u8ba4\u771f\u586b\u5199\u5e76\u5b58\u6863\u3002<\/p>\n

    \u4ee5\u4e0b\u94fe\u63a5\u53ef\u4e0b\u8f7d\u76f8\u5173\u8868\u683c\uff1ahttps:\/\/www.ato.gov.au\/uploadedFiles\/Content\/IND\/Downloads\/TFN_declaration_form_N3092.pdf<\/p>\n

    \"\"<\/p>\n

    2. Single Touch Payroll \uff08STP\uff09\u00a0<\/span><\/strong><\/h3>\n

    STP\u8981\u6c42\u96c7\u4e3b\u901a\u8fc7\u4f1a\u8ba1\u8f6f\u4ef6\u5b9e\u65f6\u7533\u62a5\u5de5\u8d44\uff08Wages & Salaries)\u3001\u9884\u6263\u7a0e(PAYG Withholding)\u548c\u517b\u8001\u91d1(Superannuation)\u4fe1\u606f\u7ed9\u7a0eATO\u3002\u6240\u6709\u4f01\u4e1a\u90fd\u8981\u57282019\u5e747\u67081\u65e5\u4ee5\u540e\u6ee1\u8db3\u8be5\u8981\u6c42\u3002<\/p>\n

    \u96c7\u4e3b\u53ef\u4ee5\u4f7f\u7528\u514d\u8d39\u6216\u4ed8\u8d39\u7684\u8f6f\u4ef6\u8fdb\u884cSTP\u7684\u7533\u62a5\u3002\u653f\u5e9c\u7ed9\u4e88\u4f01\u4e1a\u7684JobKeeper Payment\u8865\u8d34\uff0c\u4e3b\u8981\u4f9d\u636e\u901a\u8fc7STP\u6536\u96c6\u7684\u6570\u636e\u8fdb\u884c\u53d1\u653e\u3002<\/p>\n

    3.\u00a0<\/strong><\/span>\u517b\u8001\u91d1\uff08Superannuation Guarantee\uff09<\/span><\/strong><\/h3>\n

    \u5f53\u5458\u5de5\u7684\u6708\u5de5\u8d44\u8d85\u8fc7$450\u540e\uff0c\u96c7\u4e3b\u5c31\u9700\u8981\u4e3a\u5458\u5de5\u517b\u8001\u91d1\u3002\u6700\u4f4e\u517b\u8001\u91d1\u652f\u4ed8\u91d1\u989d\u79f0\u4e4b\u4e3aSuperannuation Guarantee\uff08SG\uff09\u300218\u5c81\u4ee5\u4e0b\u7684\u5458\u5de5\uff0c\u53ea\u6709\u5f53\u6708\u5de5\u4f5c\u65f6\u95f4\u8d85\u8fc730\u5c0f\u65f6\uff0c \u96c7\u4e3b\u624d\u9700\u8981\u4e3a\u5176\u652f\u4ed8\u517b\u8001\u91d1\u3002<\/p>\n

      \n
    • \u76ee\u524d\u96c7\u4e3b\u9700\u8981\u652f\u4ed8\u5458\u5de5Ordinary Time Earnings\u76849.5%\u4f5c\u4e3aSG<\/li>\n
    • \u4f5c\u4e3a\u96c7\u4e3b\uff0c\u9700\u8981\u6309\u7167SuperStream\u7684\u8981\u6c42\u63d0\u4ea4SG\u4fe1\u606f\uff1b<\/li>\n
    • \u96c7\u4e3b\u5fc5\u987b\u5728\u6bcf\u5b63\u5ea6\u89c4\u5b9a\u7684\u622a\u6b62\u65e5\u671f\u524d\u652f\u4ed8SG\u7ed9\u5458\u5de5\u7684\u517b\u8001\u57fa\u91d1\uff1b<\/li>\n
    • \u5982\u679c\u672a\u6309\u65f6\u652f\u4ed8\u6216\u8db3\u989d\u652f\u4ed8SG\uff0c\u96c7\u4e3b\u5c06\u88abATO\u5f81\u6536\u989d\u5916\u8d39\u7528\u548c\u5229\u606f\uff0c\u751a\u81f3\u9700\u8981\u7f34\u7eb3\u7f5a\u6b3e\u3002<\/li>\n<\/ul>\n

      4. \u5458\u5de5\u798f\u5229\u7a0e\uff08Fringe Benefits Tax\uff09<\/strong><\/span><\/h3>\n

      Fringe Benefits Tax (FBT) \u662f\u6307\u96c7\u4e3b\u5411\u96c7\u5458\u53ca\u5176\u5bb6\u5ead\u6210\u5458\u63d0\u4f9b\u7684\u4ee3\u66ff\u85aa\u916c\u6216\u5de5\u8d44\u7684\u67d0\u4e9b\u798f\u5229\u6216\u8005\u85aa\u91d1\u4ee5\u5916\u7684\u989d\u5916\u798f\u5229\u65f6\u6240\u8981\u652f\u4ed8\u7684\u7a0e\u3002<\/p>\n

      \u5458\u5de5\u798f\u5229\u4e3b\u8981\u5305\u62ec\uff1a<\/p>\n

        \n
      • \u8f66\u8f86\u798f\u5229\uff08Car fringe benefits\uff09<\/li>\n
      • \u505c\u8f66\u798f\u5229\uff08Car parking fringe benefits\uff09<\/li>\n
      • \u5a31\u4e50\u798f\u5229\uff08Entertainment and fringe benefits\uff09<\/li>\n
      • \u62a5\u9500\u79c1\u4eba\u8d39\u7528\uff08Expense payment fringe benefits\uff09<\/li>\n
      • \u4f4e\u4e8e\u7a0e\u52a1\u5c40\u6807\u51c6\u5229\u7387\u7684\u8d37\u6b3e\uff08Loan fringe benefits\uff09<\/li>\n
      • \u503a\u52a1\u51cf\u514d\uff08Debt waiver fringe benefits\uff09<\/li>\n
      • \u4f4f\u623f\u63d0\u4f9b\u6216\u4f18\u60e0\uff08Housing fringe benefits\uff09<\/li>\n
      • \u4f4f\u5bbf\u548c\u9910\u996e\u798f\u5229\uff08Board fringe benefits\uff09<\/li>\n
      • \u79bb\u5bb6\u6d25\u8d34\uff08Living away from home allowance fringe benefits\uff09<\/li>\n<\/ul>\n

        \u5982\u679c\u96c7\u4e3b\u6709\u63d0\u4f9b\u7ed9\u5458\u5de5\u4ee5\u4e0a\u798f\u5229\uff0c\u90a3\u4e48\u5c31\u8981\u68c0\u67e5\u662f\u5426\u9700\u8981\u6ce8\u518cFBT\uff0c\u5e76\u4e14\u5728\u6bcf\u5e74\u76844\u67081\u65e5\u81f3\u6b21\u5e743\u670830\u65e5\u4e4b\u95f4\u7533\u62a5FBT Return\u3002<\/p>\n

        5. \u5de5\u8d44\u7a0e (Payroll Tax)<\/strong><\/span><\/h3>\n

        \u5982\u679c\u96c7\u4e3b\u652f\u4ed8\u7684\u85aa\u8d44\uff08\u5305\u542b\u517b\u8001\u91d1\uff09 \u8d85\u8fc7\u4e00\u5b9a\u6570\u989d\uff0c\u90fd\u4f1a\u88ab\u76f8\u5e94\u7684\u5dde\u653f\u5e9c\u8981\u6c42\u7f34\u7eb3\u5de5\u8d44\u7a0e (Payroll Tax)\u3002\u4e0d\u540c\u7684\u5dde\u653f\u5e9c\u5bf9\u4e8e\u8d77\u5f81\u70b9\u4ee5\u53ca\u8981\u6c42\u90fd\u4e0d\u4e00\u6837\u3002\u540c\u65f6\u8de8\u5dde\u7ecf\u8425\u65f6\uff0c\u5de5\u8d44\u7a0e\u7684\u8ba1\u7b97\u65b9\u5f0f\u4e5f\u53e6\u6709\u4e0d\u540c\u3002\u5353\u8bda\u7acb\u548c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u53ef\u4ee5\u4e3a\u60a8\u5728\u89c4\u5212\u548c\u8ba1\u7b97\u5de5\u8d44\u7a0e\u65b9\u9762\u63d0\u4f9b\u5e2e\u52a9\u3002<\/strong><\/p>\n

        \u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u5173\u8d44\u6599\u00a0<\/em><\/span>QC47633\u3001QC27057\u3001QC23212<\/span><\/em><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2408,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1694],"tags":[],"class_list":["post-2407","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1694","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-20"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2407","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=2407"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2407\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/2408"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=2407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=2407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=2407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}