{"id":716,"date":"2018-06-23T02:04:50","date_gmt":"2018-06-22T16:04:50","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/?p=716"},"modified":"2025-02-01T14:59:19","modified_gmt":"2025-02-01T03:59:19","slug":"%e9%9b%87%e4%b8%bb%e8%a6%81%e7%9f%a5%e9%81%93%e7%9a%84%e4%b8%89%e5%a4%a7%e5%9f%ba%e6%9c%ac%e7%a8%8e%e5%8a%a1%e8%a6%81%e6%b1%82-payg%ef%bc%8cpayroll-tax-fbt","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e9%9b%87%e4%b8%bb%e8%a6%81%e7%9f%a5%e9%81%93%e7%9a%84%e4%b8%89%e5%a4%a7%e5%9f%ba%e6%9c%ac%e7%a8%8e%e5%8a%a1%e8%a6%81%e6%b1%82-payg%ef%bc%8cpayroll-tax-fbt\/","title":{"rendered":"\u6fb3\u6d32\u96c7\u4e3b\u8981\u77e5\u9053\u7684\u4e09\u5927\u57fa\u672c\u7a0e\u52a1\u8981\u6c42 &#8211; PAYG\uff0cPayroll Tax &#038; FBT"},"content":{"rendered":"<h2>3\u5927\u57fa\u672c\u7a0e\u52a1\u8981\u6c42\u52a9\u96c7\u4e3b\u7a0e\u52a1\u5408\u89c4<\/h2>\n<p>\u4e4b\u524d\u6211\u4eec\u5206\u4eab\u4e86\u6700\u65b0\u7684single-touch payroll\u7cfb\u7edf\uff0c\u6700\u4f4e\u5de5\u8d44\u4e0a\u8c03\uff0c\u4ee5\u53ca\u517b\u8001\u91d1\u65b0\u653f\u7b49\u4fe1\u606f\uff0c\u4eca\u5929\u6211\u4eec\u5c06\u5206\u4eab\u4e09\u5927\u7a0e\u52a1\u4fe1\u606f\u7ed9\u6211\u4eec\u7684\u7ef4\u5dde\u4f01\u4e1a\u4e3b\u3002<\/p>\n<p>\u4e00\u822c\u6765\u8bf4\uff0c\u4f5c\u4e3a\u4f01\u4e1a\u4e3b\uff0c\u60a8\u9700\u8981\u5728\u53d1\u7ed9\u5458\u5de5\u5de5\u8d44\u4e4b\u524d\u5148\u6839\u636e\u7a0e\u7387\u9884\u6263\u7a0e\uff0c\u4e5f\u5c31\u662f\u6211\u4eec\u6240\u77e5\u9053\u7684<strong>Pay As You Go Withholding \uff08PAYG withholding\uff09<\/strong><\/p>\n<p>\u4f5c\u4e3a\u4f01\u4e1a\u4e3b\uff0c\u7b2c\u4e00\u6b65\u8981\u505a\u5230\u7684\u662f\uff1a<\/p>\n<ul>\n<li>\u6ce8\u518cPAYG withholding\uff1b<\/li>\n<li>\u8ba1\u7b97\u60a8\u8981\u9884\u6263\u7684\u91d1\u989d\u5e76\u4e0a\u62a5ATO\uff0c\u7136\u540e\u7f34\u7eb3\u7a0e\u6b3e\u5230ATO \uff08\u6ce8\uff1a\u4e00\u822c\u662f\u5728\u6d88\u8d39\u7a0e\u62a5\u8868BAS\u4e0a\u62a5\uff0c\u5982\u9884\u6263\u989d\u8d85\u8fc7threshold\uff0c\u5219\u8fd8\u8981\u505a\u6708\u5ea6\u7684IAS\uff09\uff1b<\/li>\n<li>\u8bb0\u5f55\u5168\u5e74\u91d1\u989d\u5e76\u5728\u5e74\u5ea6\u7a0e\u52a1\u62a5\u8868\u4e0a\u62a5<\/li>\n<\/ul>\n<p>\u53e6\u5916\uff0c\u5f53\u96c7\u4f63\u65b0\u5458\u5de5\u7684\u65f6\u5019\uff0c\u8bf7\u52a1\u5fc5\u586b\u59a5Tax File Number Declaration Form\uff0c\u8ba9\u5458\u5de5\u7b7e\u5b57\u5e76\u4e0a\u62a5\u7ed9ATO\u3002\u76ee\u524d\u4e00\u4e9b\u4f1a\u8ba1\u8f6f\u4ef6\u5982Xero\u662f\u53ef\u4ee5\u5728\u7f51\u4e0a\u7533\u62a5\u7684\u3002<\/p>\n<p>\u800c\u517b\u8001\u91d1\u4fe1\u606f\u8868\uff08superannuation form\uff09\u5219\u4e5f\u8981\u586b\u597d\u5907\u6863\u3002<\/p>\n<p>\u4ee5\u4e0b\u94fe\u63a5\u53ef\u4e0b\u8f7d\u76f8\u5173\u8868\u683c\uff1a<a href=\"https:\/\/www.ato.gov.au\/uploadedFiles\/Content\/IND\/Downloads\/TFN_declaration_form_N3092.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ato.gov.au\/uploadedFiles\/Content\/IND\/Downloads\/TFN_declaration_form_N3092.pdf<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-718 size-full\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/payroll.png\" alt=\"\u4e09\u5927\u57fa\u672c\u7a0e\u52a1\u8981\u6c42 - PAYG\uff0cPayroll Tax &amp; FBT\" width=\"917\" height=\"341\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/payroll.png 917w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/payroll-300x112.png 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/payroll-768x286.png 768w\" sizes=\"auto, (max-width: 917px) 100vw, 917px\" \/><\/p>\n<p>\u57fa\u672c\u7684\u7a0e\u52a1\u767b\u8bb0\u8981\u6c42\u529e\u7406\u59a5\u5584\u540e\uff0c\u60a8\u8fd8\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u7a0e\u79cd\uff1a<\/p>\n<h3><strong>\u5458\u5de5\u9644\u52a0\u798f\u5229\u7a0e\uff08Fringe benefits tax\uff09<\/strong><\/h3>\n<p>Fringe Benefit Tax (FBT) \u662f\u96c7\u4e3b\u5411\u5176\u96c7\u5458\u6216\u5176\u96c7\u5458\u7684\u8054\u7cfb\u4eba\uff08\u901a\u5e38\u662f\u5bb6\u5ead\u6210\u5458\uff09\u63d0\u4f9b\u7684\u4ee3\u66ff\u85aa\u916c\u6216\u5de5\u8d44\u7684\u67d0\u4e9b\u798f\u5229\uff0c\u6216\u8005\u85aa\u91d1\u6216\u5de5\u8d44\u4ee5\u5916\u7684\u989d\u5916\u798f\u5229\uff0c\u800c\u6240\u8981\u652f\u4ed8\u7684\u7a0e\u3002<\/p>\n<p>\u5458\u5de5\u798f\u5229\u4e3b\u8981\u5305\u62ec\uff1a<\/p>\n<p>\u8f66\u8f86\u798f\u5229\uff08Car fringe benefits\uff09<\/p>\n<p>\u505c\u8f66\u798f\u5229\uff08Car parking fringe benefits\uff09<\/p>\n<p>\u5a31\u4e50\u798f\u5229\uff08Entertainment and fringe benefits\uff09<\/p>\n<p>\u62a5\u9500\u79c1\u4eba\u8d39\u7528\uff08Expense payment fringe benefits\uff09<\/p>\n<p>\u4f4e\u4e8e\u7a0e\u52a1\u5c40\u6807\u51c6\u5229\u7387\u7684\u8d37\u6b3e\uff08Loan fringe benefits\uff09<\/p>\n<p>\u503a\u52a1\u51cf\u514d\uff08Debt waiver fringe benefits\uff09<\/p>\n<p>\u4f4f\u623f\u63d0\u4f9b\u6216\u4f18\u60e0\uff08Housing fringe benefits\uff09<\/p>\n<p>\u4f4f\u5bbf\u548c\u9910\u996e\u798f\u5229\uff08Board fringe benefits\uff09<\/p>\n<p>\u79bb\u5bb6\u6d25\u8d34\uff08Living away from home allowance fringe benefits\uff09<\/p>\n<p>\u5982\u60a8\u6709\u63d0\u4f9b\u7ed9\u5458\u5de5\u4ee5\u4e0a\u798f\u5229\uff0c\u90a3\u4e48\u5c31\u8981\u6ce8\u610f\u68c0\u67e5\u662f\u5426\u9700\u8981\u6ce8\u518cFBT\uff0c\u5e76\u4e14\u6bcf\u5e74\u6309\u71674\u67081\u65e5\u5230\u6b21\u5e743\u670830\u65e5\u4e3a\u201cFBT\u5e74\u201d\u505aFBT Return\u3002<\/p>\n<p>\u60a8\u9700\u8981\u8ba1\u7b97\u51fa\u63d0\u4f9b\u7ed9\u5458\u5de5\u7684\u798f\u5229\u603b\u989d\uff0c\u4e0d\u540c\u7c7b\u522b\u7684\u798f\u5229\u8ba1\u7b97\u65b9\u5f0f\u7565\u6709\u4e0d\u540c\u3002\u4e00\u822c\u8ba1\u7b97FBT\u5e94\u7a0e\u989d = \u542bGST\u91d1\u989d*type 1 gross up rate + \u4e0d\u542bGST\u91d1\u989d * type 2 gross up rate\u3002<\/p>\n<h3><strong>\u5de5\u8d44\u7a0e (Payroll Tax)<\/strong><\/h3>\n<p>\u5728\u7ef4\u5dde\u6765\u8bf4\uff0c\u5730\u7a0e\u5c40\uff08SRO\uff09\u4f1a\u5bf9\u67d0\u4e9b\u652f\u4ed8\u5de5\u8d44\u8d85\u8fc7\u8d77\u5f81\u70b9\u7684\u4f01\u4e1a\u5f81\u6536\u5de5\u8d44\u7a0e. \u76ee\u524d\u653f\u7b56\u4e0b\uff0c\u7ef4\u5dde\u5de5\u8d44\u7a0e\u7684\u7a0e\u7387\u4e3a\u51c0\u5de5\u8d44\u989d\uff08Net Wages\uff09\u76844.85%\u3002\u8bf7\u6ce8\u610f\uff0c\u5de5\u8d44\u7a0e\u7684\u5e94\u7eb3\u7a0e\u5de5\u8d44\u5305\u62ec\u517b\u8001\u91d1\uff08superannuation\uff09\uff0c\u63d0\u4f9b\u7ed9\u5458\u5de5\u7684\u798f\u5229\uff08Fringe benefits\uff09\uff0c\u5956\u91d1\uff08bonus\uff09\uff0c\u4f63\u91d1\uff08commission\uff09\uff0c\u8463\u4e8b\u8d39\uff08director fees\uff09\uff0c\u7b49\u7b49\u3002<\/p>\n<p>\u5728\u4e0b\u5217\u60c5\u51b5\u4e0b\uff0c\u7ef4\u591a\u5229\u4e9a\u5dde\u4f01\u4e1a\u4e3b\u5fc5\u987b\u6ce8\u518c\u5e76\u652f\u4ed8\u5de5\u8d44\u7a0e\uff1a<\/p>\n<ol>\n<li>\u5728\u6fb3\u6d32\u603b\u53d1\u653e\u5de5\u8d44\u989d\u8d85\u8fc7\u4e86\u7ef4\u5dde\u7684\u5de5\u8d44\u7a0e\u8d77\u5f81\u70b9, \u4ee5\u53ca\/\u6216\u8005<\/li>\n<li>\u4e0e\u5176\u5b83\u4f01\u4e1a\/\u751f\u610f\u88ab\u8ba4\u5b9a\u4e3a\u76f8\u5173\u8054\uff08grouped with other businesses\uff09\u800c\u603b\u53d1\u653e\u5de5\u8d44\uff08combined wages\uff09\u8d85\u8fc7\u7ef4\u5dde\u7684\u5de5\u8d44\u7a0e\u8d77\u5f81\u70b9<\/li>\n<\/ol>\n<h4>\u5de5\u8d44\u7a0e\u8d77\u5f81\u70b9\u4e0a\u8c03<\/h4>\n<ul>\n<li>2017\u5e747\u67081\u65e5\u81f32018\u5e746\u670830\u65e5, \u5e74\u5ea6\u8d77\u5f81\u70b9\u4e3a$625,000\uff0c\u6708\u5ea6\u8d77\u5f81\u70b9\u4e3a$52,083.<\/li>\n<li>2018\u5e747\u67081\u65e5\u8d77\uff0c\u5e74\u5ea6\u8d77\u5f81\u70b9\u4e3a$650,000\uff0c\u6708\u5ea6\u8d77\u5f81\u70b9\u4e3a$54,166<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-717\" title=\"\u6fb3\u6d32\u96c7\u4e3b\u8981\u77e5\u9053\u7684\u4e09\u5927\u57fa\u672c\u7a0e\u52a1\u8981\u6c42 - PAYG\uff0cPayroll Tax &amp; FBT\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/Capture-10-300x269.png\" alt=\"\u6fb3\u6d32\u96c7\u4e3b\u8981\u77e5\u9053\u7684\u4e09\u5927\u57fa\u672c\u7a0e\u52a1\u8981\u6c42 - PAYG\uff0cPayroll Tax &amp; FBT\" width=\"299\" height=\"268\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/Capture-10-300x269.png 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/Capture-10.png 599w\" sizes=\"auto, (max-width: 299px) 100vw, 299px\" \/><\/p>\n<p>\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u7533\u62a5\u5de5\u8d44\u7a0e\u4f46\u662f\u6ca1\u6709\u6ce8\u518c\u7684\u8bdd\uff0c\u5c31\u5f88\u53ef\u80fd\u4f1a\u9762\u4e34\u5730\u7a0e\u5c40SRO\u7684\u7f5a\u6b3e\u3002<\/p>\n<p>\u4e00\u822c\u6765\u8bf4\uff0c\u5de5\u8d44\u7a0e\u9700\u8981\u8fdb\u884c\u6708\u62a5\uff0c\u4f46\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5de5\u8d44\u7a0e\u7684\u5e94\u7eb3\u7a0e\u989d\u5ea6\u4f4e\u4e8e\u6bcf\u5e74$10,000\u6fb3\u5e01\uff0c\u90a3\u4e48\u53ef\u4ee5\u7533\u8bf7\u53ea\u8fdb\u884c\u5e74\u62a5\u548c\u7f34\u7eb3\u5e74\u5ea6\u5de5\u8d44\u7a0e\u3002<\/p>\n<p>\u7ef4\u5dde\u5730\u7a0e\u5c40\u5de5\u8d44\u7a0e\u7684\u6ce8\u518c\uff0c\u6708\u62a5\u3001\u5e74\u62a5\u7684\u4e0a\u62a5\u4ee5\u53ca\u7a0e\u91d1\u7684\u7f34\u7eb3\uff0c\u53ef\u4ee5\u901a\u8fc7\u4ee5\u4e0b\u7f51\u5740\u8fdb\u884c\u64cd\u4f5c\uff1a<\/p>\n<p><a href=\"https:\/\/www.e-business.sro.vic.gov.au\/eBusiness\/ptx\/faces\/_Login.jsp\" target=\"_blank\" rel=\"noopener\">https:\/\/www.e-business.sro.vic.gov.au\/eBusiness\/ptx\/faces\/_Login.jsp<\/a><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>\u9488\u5bf9\u7ef4\u591a\u5229\u4e9a\u6d32\u67d0\u4e9b\u5730\u533a\u7684\u4f01\u4e1a\u4e3b\uff08regional employer\uff09\uff0c\u5176\u8981\u6c42\u548c\u7a0e\u7387\u4e0d\u540c\uff0c\u8be6\u60c5\u6b22\u8fce\u8054\u7cfb\u6211\u4eec\u3002<\/p>\n<p>\u4e0b\u671f\u6211\u4eec\u4f1a\u4ecb\u7ecd\u6ce8\u518c\u5de5\u4f24\u4fdd\u9669\uff08Work Cover\uff09\u7684\u8981\u6c42\uff0c\u656c\u8bf7\u5173\u6ce8<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":718,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1696],"tags":[],"class_list":["post-716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1696","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\/716","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=716"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/716\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/718"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}