{"id":8186,"date":"2020-04-29T19:30:50","date_gmt":"2020-04-29T09:30:50","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/%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\/"},"modified":"2024-11-05T18:46:17","modified_gmt":"2024-11-05T07:46:17","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%85%e5%8b%99%e8%a6%81%e6%b1%82","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%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%85%e5%8b%99%e8%a6%81%e6%b1%82\/","title":{"rendered":"\u6fb3\u6d32\u96c7\u4e3b\u8981\u77e5\u9053\u76845\u5927\u7a05\u52d9\u8981\u6c42"},"content":{"rendered":"
\n

\"\u6fb3\u6d32\u96c7\u4e3b\u8981\u77e5\u9053\u76845\u5927\u7a05\u52d9\u8981\u6c42\"<\/p>\n

\u4eba\u6700\u5927\u7684\u201c\u4efb\u6027\u201d\u5c31\u662f\u4e0d\u9867\u4e00\u5207\u5805\u6301\u505a\u81ea\u5df1\u559c\u6b61\u7684\u4e8b\uff0c<\/em><\/span><\/span><\/p>\n

\u53ea\u6709\u9019\u6a23\uff0c\u4eba\u624d\u53ef\u4ee5\u8aaa\uff0c
<\/em><\/span><\/span><\/p>\n

\u6211\u9019\u4e00\u751f\u4e0d\u865b\u6b64\u884c\u3002<\/em><\/span><\/span><\/p>\n

\u2014\u2014\u8cc8\u5e73\u51f9\u300a\u81ea\u5728\u7368\u884c\u300b<\/span><\/em><\/span><\/p>\n

\n

\u6fb3\u5927\u5229\u4e9e\u653f\u5e9c\u6700\u8fd1\u7684\u7d93\u6fdf\u523a\u6fc0\u653f\u7b56\u3001\u88dc\u52a9\u8a08\u5283\u90fd\u5728\u5f37\u8abf\u7a05\u52d9\u5408\u898f\u7684\u91cd\u8981\u6027\u3002\u4f01\u696d\u5982\u679c\u60f3\u8981\u62ff\u5230\u9019\u4e9b\u88dc\u52a9\uff0c\u5c31\u5fc5\u9808\u6eff\u8db3ATO\u5c0d\u65bc\u7a05\u52d9\u5408\u898f\u7684\u8981\u6c42\u3002\u4ee5\u4e0b\u662f\u5728\u4f01\u696d\u5728\u7d93\u71df\u6642\u5c0d\u96c7\u4e3b\u76845\u5927\u57fa\u672c\u7a05\u52d9\u8981\u6c42\uff1a<\/h4>\n

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

\u4f5c\u70ba\u96c7\u4e3b\uff0c\u5728\u767c\u7d66\u54e1\u5de5\u5de5\u8cc7\u6642\uff0c\u9700\u8981\u6839\u64da\u9810\u6263\u7a05\u539f\u5247<\/strong>\uff0c\u5728\u54e1\u5de5\u7684\u5de5\u8cc7\u4e2d\u4f9d\u6cd5\u4ee3\u6263\u500b\u4eba\u6240\u5f97\u7a05<\/strong>\uff0c \u4e26\u7e73\u7d0d\u7d66\u7a05\u52d9\u5c40\uff0c\u4e5f\u5c31\u662f\u6211\u5011\u6240\u77e5\u9053\u7684Pay As You Go Withholding \uff08PAYG withholding\uff09<\/p>\n

\u4f5c\u70ba\u96c7\u4e3b\uff0c\u5728\u4ee3\u6263\u4ee3\u7e73\u500b\u4eba\u6240\u5f97\u7a05\u6642\u9700\u8981\u505a\u5230\u7684\u4ee5\u4e0b\u5e7e\u9ede\uff1a<\/p>\n

    \n
  • \u8a3b\u518aPAYG withholding\uff1b<\/li>\n
  • \u8a08\u7b97\u548c\u6263\u7559\u7684\u76f8\u61c9\u7684\u91d1\u984d\u4e26\u901a\u904eBusiness Activity Statement (BAS) \u6216\u8005Instalment Activity Statement (IAS)\u4e0a\u5831\u7d66ATO\uff0c\u7136\u5f8c\u53ca\u6642\u7e73\u7d0d\u7a05\u6b3e\uff1b<\/li>\n
  • \u8a18\u9304\u5168\u5e74\u4ee3\u6263\u4ee3\u7e73\u91d1\u984d\uff0c \u5728\u8ca1\u653f\u5e74\u5ea6\u7d50\u675f\u4e4b\u5f8c\u7d71\u4e00\u4e0a\u5831\u3002<\/li>\n<\/ul>\n

    \u6b64\u5916\uff0c\u7576\u96c7\u50ad\u65b0\u54e1\u5de5\u7684\u6642\u5019\uff0c\u8acb\u52d9\u5fc5\u8981\u6c42\u54e1\u5de5\u586b\u5bebTax File Number Declaration Form\uff0c\u4e26\u905e\u4ea4\u7d66ATO\u3002\u76ee\u524d\u4e00\u4e9b\u6703\u8a08\u8edf\u4ef6\u662f\u53ef\u4ee5\u9032\u884c\u5728\u7dda\u7533\u5831\u7684\uff0c\u6bd4\u5982Xero\u3001MYOB\u3002\u53e6\u5916\uff0c\u990a\u8001\u91d1\u4fe1\u606f\u8868\uff08Superannuation Standard Choice Form\uff09\u4e5f\u4e0d\u53ef\u5ffd\u8996\uff0c\u4e5f\u9700\u8981\u54e1\u5de5\u8a8d\u771f\u586b\u5beb\u4e26\u5b58\u6a94\u3002<\/p>\n

    \u4ee5\u4e0b\u93c8\u63a5\u53ef\u4e0b\u8f09\u76f8\u95dc\u8868\u683c\uff1ahttps:\/\/www.ato.gov.au\/uploadedFiles\/Content\/IND\/Downloads\/TFN_declaration_form_N3092.pdf<\/p>\n

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

    STP\u8981\u6c42\u96c7\u4e3b\u901a\u904e\u6703\u8a08\u8edf\u4ef6\u5be6\u6642\u7533\u5831\u5de5\u8cc7\uff08Wages & Salaries)\u3001\u9810\u6263\u7a05(PAYG Withholding)\u548c\u990a\u8001\u91d1(Superannuation)\u4fe1\u606f\u7d66\u7a05ATO\u3002\u6240\u6709\u4f01\u696d\u90fd\u8981\u57282019\u5e747\u67081\u65e5\u4ee5\u5f8c\u6eff\u8db3\u8a72\u8981\u6c42\u3002<\/p>\n

    \u96c7\u4e3b\u53ef\u4ee5\u4f7f\u7528\u514d\u8cbb\u6216\u4ed8\u8cbb\u7684\u8edf\u4ef6\u9032\u884cSTP\u7684\u7533\u5831\u3002\u653f\u5e9c\u7d66\u4e88\u4f01\u696d\u7684JobKeeper Payment\u88dc\u8cbc\uff0c\u4e3b\u8981\u4f9d\u64da\u901a\u904eSTP\u6536\u96c6\u7684\u6578\u64da\u9032\u884c\u767c\u653e\u3002<\/p>\n

    3.\u990a\u8001\u91d1<\/strong><\/span>\uff08Superannuation Guarantee\uff09<\/span><\/strong><\/h3>\n

    \u7576\u54e1\u5de5\u7684\u6708\u5de5\u8cc7\u8d85\u904e$450\u5f8c\uff0c\u96c7\u4e3b\u5c31\u9700\u8981\u70ba\u54e1\u5de5\u990a\u8001\u91d1\u3002\u6700\u4f4e\u990a\u8001\u91d1\u652f\u4ed8\u91d1\u984d\u7a31\u4e4b\u70baSuperannuation Guarantee\uff08SG\uff09\u300218\u6b72\u4ee5\u4e0b\u7684\u54e1\u5de5\uff0c\u53ea\u6709\u7576\u6708\u5de5\u4f5c\u6642\u9593\u8d85\u904e30\u5c0f\u6642\uff0c \u96c7\u4e3b\u624d\u9700\u8981\u70ba\u5176\u652f\u4ed8\u990a\u8001\u91d1\u3002<\/p>\n

      \n
    • \u76ee\u524d\u96c7\u4e3b\u9700\u8981\u652f\u4ed8\u54e1\u5de5Ordinary Time Earnings\u76849.5%\u4f5c\u70baSG\uff1b<\/li>\n
    • \u4f5c\u70ba\u96c7\u4e3b\uff0c\u9700\u8981\u6309\u7167SuperStream\u7684\u8981\u6c42\u63d0\u4ea4SG\u4fe1\u606f\uff1b<\/li>\n
    • \u96c7\u4e3b\u5fc5\u9808\u5728\u6bcf\u5b63\u5ea6\u898f\u5b9a\u7684\u622a\u6b62\u65e5\u671f\u524d\u652f\u4ed8SG\u7d66\u54e1\u5de5\u7684\u990a\u8001\u57fa\u91d1\uff1b<\/li>\n
    • \u5982\u679c\u672a\u6309\u6642\u652f\u4ed8\u6216\u8db3\u984d\u652f\u4ed8SG\uff0c\u96c7\u4e3b\u5c07\u88abATO\u5f81\u6536\u984d\u5916\u8cbb\u7528\u548c\u5229\u606f\uff0c\u751a\u81f3\u9700\u8981\u7e73\u7d0d\u7f70\u6b3e\u3002<\/li>\n<\/ul>\n

      4.\u54e1\u5de5\u798f\u5229\u7a05<\/strong><\/span>\uff08<\/span><\/strong>Fringe Benefits Tax\uff09<\/strong><\/span><\/h3>\n

      Fringe Benefits Tax (FBT) \u662f\u6307\u96c7\u4e3b\u5411\u96c7\u54e1\u53ca\u5176\u5bb6\u5ead\u6210\u54e1\u63d0\u4f9b\u7684\u4ee3\u66ff\u85aa\u916c\u6216\u5de5\u8cc7\u7684\u67d0\u4e9b\u798f\u5229\u6216\u8005\u85aa\u91d1\u4ee5\u5916\u7684\u984d\u5916\u798f\u5229\u6642\u6240\u8981\u652f\u4ed8\u7684\u7a05\u3002<\/p>\n

      \u54e1\u5de5\u798f\u5229\u4e3b\u8981\u5305\u62ec\uff1a<\/p>\n

        \n
      • \u8eca\u8f1b\u798f\u5229\uff08Car fringe benefits\uff09<\/li>\n
      • \u505c\u8eca\u798f\u5229\uff08Car parking fringe benefits\uff09<\/li>\n
      • \u5a1b\u6a02\u798f\u5229\uff08Entertainment and fringe benefits\uff09<\/li>\n
      • \u5831\u92b7\u79c1\u4eba\u8cbb\u7528\uff08Expense payment fringe benefits\uff09<\/li>\n
      • \u4f4e\u65bc\u7a05\u52d9\u5c40\u6a19\u6e96\u5229\u7387\u7684\u8cb8\u6b3e\uff08Loan fringe benefits\uff09<\/li>\n
      • \u50b5\u52d9\u6e1b\u514d\uff08Debt waiver fringe benefits\uff09<\/li>\n
      • \u4f4f\u623f\u63d0\u4f9b\u6216\u512a\u60e0\uff08Housing fringe benefits\uff09<\/li>\n
      • \u4f4f\u5bbf\u548c\u9910\u98f2\u798f\u5229\uff08Board fringe benefits\uff09<\/li>\n
      • \u96e2\u5bb6\u6d25\u8cbc\uff08Living away from home allowance fringe benefits\uff09<\/li>\n<\/ul>\n

        \u5982\u679c\u96c7\u4e3b\u6709\u63d0\u4f9b\u7d66\u54e1\u5de5\u4ee5\u4e0a\u798f\u5229\uff0c\u90a3\u9ebc\u5c31\u8981\u6aa2\u67e5\u662f\u5426\u9700\u8981\u8a3b\u518aFBT\uff0c\u4e26\u4e14\u5728\u6bcf\u5e74\u76844\u67081\u65e5\u81f3\u6b21\u5e743\u670830\u65e5\u4e4b\u9593\u7533\u5831FBT Return\u3002<\/p>\n<\/div>\n

        \n

        5.\u5de5\u8cc7\u7a05<\/strong><\/span>\u00a0<\/strong><\/span>(Payroll Tax)<\/strong><\/span><\/h3>\n

        \u5982\u679c\u96c7\u4e3b\u652f\u4ed8\u7684\u85aa\u8cc7\uff08\u5305\u542b\u990a\u8001\u91d1\uff09 \u8d85\u904e\u4e00\u5b9a\u6578\u984d\uff0c\u90fd\u6703\u88ab\u76f8\u61c9\u7684\u5dde\u653f\u5e9c\u8981\u6c42\u7e73\u7d0d\u5de5\u8cc7\u7a05 (Payroll Tax)\u3002\u4e0d\u540c\u7684\u5dde\u653f\u5e9c\u5c0d\u65bc\u8d77\u5f81\u9ede\u4ee5\u53ca\u8981\u6c42\u90fd\u4e0d\u4e00\u6a23\u3002\u540c\u6642\u8de8\u5dde\u7d93\u71df\u6642\uff0c\u5de5\u8cc7\u7a05\u7684\u8a08\u7b97\u65b9\u5f0f\u4e5f\u53e6\u6709\u4e0d\u540c\u3002\u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u53ef\u4ee5\u70ba\u60a8\u5728\u898f\u5283\u548c\u8a08\u7b97\u5de5\u8cc7\u7a05\u65b9\u9762\u63d0\u4f9b\u5e6b\u52a9<\/strong>\u3002<\/p>\n

        \u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u95dc\u8cc7\u6599 <\/em><\/span>QC47633\u3001QC27057\u3001QC23212<\/span><\/em><\/span><\/p>\n

        \u5be9\u95b1\uff1aEdward<\/em><\/span><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":7710,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1695],"tags":[],"class_list":["post-8186","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1695","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-hant\/wp-json\/wp\/v2\/posts\/8186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=8186"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/8186\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/7710"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=8186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=8186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=8186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}