{"id":3772,"date":"2020-09-28T10:45:43","date_gmt":"2020-09-28T00:45:43","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/?p=3772"},"modified":"2025-02-18T22:32:49","modified_gmt":"2025-02-18T11:32:49","slug":"payroll-tax%e6%98%af%e4%bb%80%e4%b9%88","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/payroll-tax%e6%98%af%e4%bb%80%e4%b9%88\/","title":{"rendered":"Payroll Tax\u662f\u4ec0\u4e48"},"content":{"rendered":"\n<hr class=\"wp-block-separator\"\/>\n\n\n<h2><strong>Payroll Tax\u7684\u57fa\u672c\u77e5\u8bc6<\/strong><\/h2>\n<p>\u5728\u6fb3\u5927\u5229\u4e9a\uff0c\u4f01\u4e1a\u96c7\u4f63\u5458\u5de5\u53ef\u80fd\u4f1a\u4ea7\u751f\u4e0d\u540c\u7684\u7a0e\u52a1\u6210\u672c\u3002\u5e76\u4e14\u6709\u4f17\u591a\u76f8\u5173\u89c4\u5b9a\u9700\u8981\u9075\u5b88\u3002\u8fd9\u4e9b\u89c4\u5b9a\u5305\u62ec\uff1a<\/p>\n<ol class=\"list-paddingleft-2\">\n<li>Pay as you go (PAYG) withholding tax rules\uff0c\u5c31\u662f\u6211\u4eec\u719f\u77e5\u7684\u9884\u6263\u7a0e\uff1b<\/li>\n<li>Fringe Benefits Tax \uff08FBT\uff09\u5458\u5de5\u798f\u5229\u7a0e\uff1b<\/li>\n<li>\u9488\u5bf9\u90e8\u5206\u79cd\u7c7b\u96c7\u4f63\u62a5\u916c\u7684\u7279\u6b8a\u89c4\u5b9a\uff0c\u4f8b\u5982Employment termination payment (ETP), genuine redundancy\u7b49\uff1b<\/li>\n<li><strong>Payroll Tax \u5de5\u8d44\u7a0e\u3002<\/strong><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3773\" title=\"Payroll Tax\u662f\u4ec0\u4e48\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928103910-e1606259641228.jpg\" alt=\"Payroll Tax\u662f\u4ec0\u4e48\" width=\"1049\" height=\"409\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928103910-e1606259641228.jpg 1280w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928103910-e1606259641228-300x117.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928103910-e1606259641228-1024x399.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928103910-e1606259641228-768x299.jpg 768w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928103910-e1606259641228-16x6.jpg 16w\" sizes=\"auto, (max-width: 1049px) 100vw, 1049px\" \/><\/p>\n<h2><strong>Payroll Tax\u7684\u5b9a\u4e49<\/strong><\/h2>\n<p><strong>\u5de5\u8d44\u7a0e<\/strong>\u662f\u6307\u5f53\u4e00\u4e2a<strong>\u96c7\u4e3b<\/strong>\u652f\u4ed8\u5458\u5de5<strong>\u62a5\u916c<\/strong>\uff08Australian Taxable Wages\uff09\u8fbe\u5230\u4e00\u5b9a\u9650\u989d\u65f6\uff0c\u96c7\u4e3b\u9700\u8981\u5411\u5404\u81ea\u6240\u5728\u7684\u5dde\u653f\u5e9c\u6216\u9886\u5730\u653f\u5e9c\u8d22\u653f\u529e\u516c\u5ba4\uff08State Revenue Office\uff09\u7f34\u7eb3\u7684\u5dde\u653f\u5e9c\u7a0e\u52a1\u4e00\u79cd\u3002<\/p>\n<p>\u5404\u5dde\/\u9886\u5730\u653f\u5e9c\u5bf9\u5de5\u8d44\u7a0e\u5408\u89c4\u8003\u91cf\u7684\u56e0\u7d20\u4e0d\u540c\uff0c\u4f46\u5927\u4f53\u5305\u62ec:<\/p>\n<ul class=\"list-paddingleft-2\">\n<li>\u5458\u5de5\u62a5\u916c\u603b\u989d\uff08\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e\u5de5\u8d44\uff0c\u6d25\u8d34\u548c\u517b\u8001\u91d1\u5728\u5185\u7684\u603b\u91d1\u989d\uff09\u4ee5\u53ca<\/li>\n<li>\u7a0e\u7387\uff1b<\/li>\n<li>\u96c7\u4e3b\u6240\u5728\u533a\u57df\uff08\u90e8\u5206\u5dde\u5185\u7684\u5730\u533a\u5de5\u8d44\u7a0e\u7a0e\u7387\u4e0d\u540c\uff09<\/li>\n<li>Grouping\uff08\u65e2\u76f8\u4e92\u5173\u8054\u5b9e\u4f53\uff09\u4ee5\u53ca\u5404\u5dde\/\u9886\u5730\u7ecf\u8425\u6240\u5e26\u6765\u7684\u9650\u989d\u8c03\u6574\u7b49\u3002<\/li>\n<\/ul>\n<p><strong>\u5404\u9886\u5730\u653f\u5e9c\u4ee5\u53ca\u5dde\u653f\u5e9c\u8bbe\u5b9a\u7684\u9650\u989d\u4e0d\u5c3d\u76f8\u540c\u3002\u4ee5\u6606\u5dde\u4e3a\u4f8b\uff1a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3774 aligncenter\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928104028.png\" alt=\"\" width=\"602\" height=\"200\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928104028.png 602w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928104028-300x100.png 300w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/p>\n<p>\u5f53\u5e74\u5ea6\u652f\u4ed8\u5de5\u8d44\u603b\u989d<strong>\u4f4e\u4e8e<\/strong>$1.3 million\u65f6\uff0c<strong>\u65e0\u9700<\/strong>\u652f\u4ed8\u5de5\u8d44\u7a0e\u3002\u4f46\u662f\u5f53\u96c7\u4e3b\u6bcf\u5468\u652f\u4ed8\u5de5\u8d44\u8d85\u8fc7$25,000\u6bcf\u5468\u65f6\uff0c\u4ecd\u7136\u9700\u8981\u5728\u5f53\u6708\u7ed3\u675f\u540e\u76847\u5929\u4e4b\u5185\u5411\u5dde\u653f\u5e9c\u8d22\u653f\u529e\u516c\u5ba4<strong>\u6ce8\u518c\u5e76\u7533\u62a5<\/strong>\uff0c\u540c\u65f6\u9700\u8981\u6309\u7167\u8d22\u653f\u529e\u516c\u5ba4\u8981\u6c42\u7684\u4e0d\u540c\u65f6\u95f4\u8fdb\u884c<strong>\u7533\u62a5<\/strong>\u3002<\/p>\n<h2><strong>\u7a0e\u7387<\/strong><\/h2>\n<ul class=\"list-paddingleft-2\">\n<li>\u5e74\u5ea6\u62a5\u916c\u603b\u989d\u4f4e\u4e8e$6.5 million\uff0c\u7f34\u7eb34.75%<\/li>\n<li>\u5e74\u5ea6\u62a5\u916c\u603b\u989d\u9ad8\u4e8e$6.5 million\uff0c\u7f34\u7eb34.95%<\/li>\n<li>\u90e8\u5206\u533a\u57df\u96c7\u4e3b\uff08Regional Employer\uff09\u7684\u5de5\u8d44\u7a0e\u7a0e\u7387\uff1a<\/li>\n<\/ul>\n<ol class=\"list-paddingleft-2\">\n<li>\u5e74\u5ea6\u62a5\u916c\u603b\u989d\u4f4e\u4e8e$6.5 million\uff0c\u7f34\u7eb33.75%<\/li>\n<li>\u5e74\u5ea6\u62a5\u916c\u603b\u989d\u4f4e\u4e8e$6.5 million\uff0c\u7f34\u7eb33.75%<\/li>\n<\/ol>\n<h2><strong>\u5982\u4f55\u5b9a\u4e49\u533a\u57df\u96c7\u4e3b\uff1f<\/strong><\/h2>\n<ul class=\"list-paddingleft-2\">\n<li>\u4e3b\u8981\u96c7\u4f63\u533a\u57df\uff08ABN\u6ce8\u518c\u5730\uff09\u5728\u4ee5\u4e0b\u5730\u533a\uff0c\u4ee5\u53ca\uff1a<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol class=\"list-paddingleft-2\">\n<li>Cairns<\/li>\n<li>Central Queensland<\/li>\n<li>Darling Downs Maranoa<\/li>\n<li>Mackay &#8211; Isaac &#8211; Whitsunday<\/li>\n<li>Queensland &#8211; Outback<\/li>\n<li>Townsville<\/li>\n<li>Wide Bay<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul class=\"list-paddingleft-2\">\n<li>85%\u7684\u62a5\u916c\u603b\u989d\u652f\u4ed8\u7ed9\u4e86\u8be5\u533a\u57df\u7684\u5458\u5de5\u3002<\/li>\n<\/ul>\n<p>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0cJobKeeper Payment Scheme\u4e0d\u9700\u8981\u8ba1\u7b97\u5165\u5458\u5de5\u62a5\u916c\u603b\u989d\u3002\u540c\u65f6\u6606\u5dde\u653f\u5e9c\u8fd8\u63d0\u4f9b\u4e0d\u540c\u79cd\u7c7b\u7684\u5de5\u8d44\u7a0e\u8fd4\u8fd8\u3002\u5f53\u7ecf\u8425\u4e3b\u4f53\u5728\u5b9e\u65bd\u8de8\u5dde\u7ecf\u8425\u65f6\uff0c\u9700\u8981\u7ed3\u5408\u4e0d\u540c\u5dde\u7684\u5de5\u8d44\u7a0e\u9650\u989d\u5b9e\u65bd\u8c03\u6574\u3002\u7531\u4e8e\u4eca\u5e74\u75ab\u60c5\u7684\u5f71\u54cd\uff0c\u5404\u5dde\/\u9886\u5730\u653f\u5e9c\u8d22\u653f\u529e\u516c\u5ba4\u8fd8\u63d0\u4f9b\u4e86\u4e0d\u540c\u7a0b\u5ea6\u7684\u5de5\u8d44\u7a0e\u51cf\u514d\u3002<\/p>\n<p>\u5353\u8bda\u7acb\u548c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u63d0\u4f9b\u5b8c\u5584\u7684\u5de5\u8d44\u7a0e\u7533\u62a5\u670d\u52a1\uff0c\u8f85\u52a9\u96c7\u4e3b\u5b8c\u5584\u7684\u8003\u8651\u6574\u4f53\u7a0e\u52a1\u89c4\u5212\u3002<\/p>\n<p>\u5176\u4ed6\u5dde\u5de5\u8d44\u7a0e\u8be6\u7ec6\u8d44\u6599\u67e5\u8be2\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u7ef4\u591a\u5229\u4e9a\u5dde<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/www.sro.vic.gov.au\/payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.sro.vic.gov.au\/payroll-tax<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u65b0\u5357\u5a01\u5c14\u58eb\u5dde<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/www.revenue.nsw.gov.au\/taxes-duties-levies-royalties\/payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.revenue.nsw.gov.au\/taxes-duties-levies-royalties\/payroll-tax<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u5357\u6fb3\u5927\u5229\u4e9a\u5dde<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/www.revenuesa.sa.gov.au\/taxes-and-duties\/payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.revenuesa.sa.gov.au\/taxes-and-duties\/payroll-tax<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u897f\u6fb3\u5927\u5229\u4e9a\u5dde<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/www.wa.gov.au\/organisation\/department-of-finance\/about-payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.wa.gov.au\/organisation\/department-of-finance\/about-payroll-tax<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u5317\u9886\u5730<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/treasury.nt.gov.au\/dtf\/territory-revenue-office\/payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/treasury.nt.gov.au\/dtf\/territory-revenue-office\/payroll-tax<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u9996\u90fd\u9886\u5730<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/www.revenue.act.gov.au\/payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.revenue.act.gov.au\/payroll-tax<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u6606\u58eb\u5170\u5dde<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/www.business.qld.gov.au\/running-business\/employing\/payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.business.qld.gov.au\/running-business\/employing\/payroll-tax<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5bf9\u8d22\u52a1\u7a0e\u52a1\u7684\u51c6\u786e\u7406\u89e3\uff0c\u5b9e\u65f6\u66f4\u65b0\u4ee5\u53ca\u5206\u4eab\u6700\u65b0\u6cd5\u6848\u662f\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf\u4e00\u76f4\u79c9\u627f\u7684\u7406\u5ff5\u3002\u5353\u8bda\u7acb\u548c\u7684\u4f1a\u8ba1\u5e08\u4eec\u901a\u8fc7\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf\u4ee5\u6211\u4eec\u7684\u89c6\u89d2\u53d1\u5e03\u5404\u7c7b\u5206\u6790\u4ee5\u53ca\u89e3\u8bfb\u3002\u6211\u4eec\u5b9e\u65f6\u66f4\u65b0\u7684\u653f\u7b56\u6765\u6e90\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e\u8054\u90a6\u7a0e\u52a1\u5c40(ATO)\uff0c\u6fb3\u5927\u5229\u4e9a\u8bae\u4f1a\u5b98\u65b9\u7f51\u7ad9\uff0c\u6fb3\u5927\u5229\u4e9aTreasury\u5b98\u7f51\uff0cBusiness Australia\uff0c\u6743\u5a01\u7a0e\u6cd5\u6570\u636e\u5e93\uff0cChartered Accountants\u5b98\u7f51\u4ee5\u53ca\u5dde\u653f\u5e9c\u5b98\u7f51\u7b49\u3002<\/p>\n<p>\u5728\u5353\u8bda\u7acb\u548c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff0c\u6211\u4eec\u901a\u8fc7\u4e86\u89e3\u5ba2\u6237\uff0c\u5206\u6790\u4e0d\u540c\u65b9\u9762\u7684\u8d22\u7a0e\u6cd5\u6848\uff0c \u7ed3\u5408\u6211\u4eec\u56e2\u961f\u7684\u4e30\u5bcc\u5b9e\u9645\u7ecf\u9a8c\uff0c\u63d0\u4f9b\u6700\u4f73\u53c2\u8003\u65b9\u6848\u3002\u662f\u60a8\u6700\u4f73\u7684\u8d22\u7a0e\u4f19\u4f34\u3002<\/p>\n<p><strong><em>\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u5173\u8d44\u6599<\/em><\/strong><\/p>\n<p><a href=\"https:\/\/www.payrolltax.gov.au\/\" target=\"_blank\" rel=\"noopener\"><em>Payroll Tax Australia<\/em><\/a><\/p>\n<p><a href=\"https:\/\/mnygroup.com.au\/%e4%bc%81%e4%b8%9a%e8%b4%a2%e7%a8%8e\/\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3431 size-full\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/\u58f0\u660e.jpg\" alt=\"\" width=\"1080\" height=\"324\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/\u58f0\u660e.jpg 1080w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/\u58f0\u660e-300x90.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/\u58f0\u660e-1024x307.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/\u58f0\u660e-768x230.jpg 768w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" \/><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u5de5\u8d44\u7a0e\uff08Payroll Tax\uff09\u662f\u6307\u5f53\u4e00\u4e2a\u96c7\u4e3b\u652f\u4ed8\u5458\u5de5\u62a5\u916c\u8fbe\u5230\u4e00\u5b9a\u9650\u989d\u65f6\uff0c\u96c7\u4e3b\u9700\u8981\u5411\u5404\u81ea\u6240\u5728\u7684\u5dde\u653f\u5e9c\u6216\u9886\u5730\u653f\u5e9c\u8d22\u653f\u529e\u516c\u5ba4\uff08State Revenue Office\uff09\u7f34\u7eb3\u7684\u7a0e\u52a1\u3002<\/p>\n","protected":false},"author":4,"featured_media":3773,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1698],"tags":[1426,1425],"class_list":["post-3772","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1698","tag-1426","tag-1425","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\/3772","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=3772"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3772\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/3773"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=3772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=3772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=3772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}