{"id":8988,"date":"2018-06-23T02:04:50","date_gmt":"2018-06-22T16:04:50","guid":{"rendered":"https:\/\/mnygroup.com.au\/%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\/"},"modified":"2024-11-05T19:01:00","modified_gmt":"2024-11-05T08:01:00","slug":"%e6%be%b3%e6%b4%b2%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%85%e5%8b%99%e8%a6%81%e6%b1%82-paygpayroll-tax-fbt","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%84%e4%b8%89%e5%a4%a7%e5%9f%ba%e6%9c%ac%e7%a8%85%e5%8b%99%e8%a6%81%e6%b1%82-paygpayroll-tax-fbt\/","title":{"rendered":"\u6fb3\u6d32\u96c7\u4e3b\u8981\u77e5\u9053\u7684\u4e09\u5927\u57fa\u672c\u7a05\u52d9\u8981\u6c42 &#8211; PAYG\uff0cPayroll Tax &#038; FBT"},"content":{"rendered":"<h2>3\u5927\u57fa\u672c\u7a05\u52d9\u8981\u6c42\u52a9\u96c7\u4e3b\u7a05\u52d9\u5408\u898f<\/h2>\n<p>\u4e4b\u524d\u6211\u5011\u5206\u4eab\u4e86\u6700\u65b0\u7684single-touch payroll\u7cfb\u7d71\uff0c\u6700\u4f4e\u5de5\u8cc7\u4e0a\u8abf\uff0c\u4ee5\u53ca\u990a\u8001\u91d1\u65b0\u653f\u7b49\u4fe1\u606f\uff0c\u4eca\u5929\u6211\u5011\u5c07\u5206\u4eab\u4e09\u5927\u7a05\u52d9\u4fe1\u606f\u7d66\u6211\u5011\u7684\u7dad\u5dde\u4f01\u696d\u4e3b\u3002<\/p>\n<p>\u4e00\u822c\u4f86\u8aaa\uff0c\u4f5c\u70ba\u4f01\u696d\u4e3b\uff0c\u60a8\u9700\u8981\u5728\u767c\u7d66\u54e1\u5de5\u5de5\u8cc7\u4e4b\u524d\u5148\u6839\u64da\u7a05\u7387\u9810\u6263\u7a05\uff0c\u4e5f\u5c31\u662f\u6211\u5011\u6240\u77e5\u9053\u7684Pay As You Go Withholding \uff08PAYG withholding\uff09<\/p>\n<p>\u4f5c\u70ba\u4f01\u696d\u4e3b\uff0c\u7b2c\u4e00\u6b65\u8981\u505a\u5230\u7684\u662f<span style=\"font-size: inherit; background-color: var(--base-3);\">\uff1a<\/span><\/p>\n<ul>\n<li>\u8a3b\u518aPAYG withholding\uff1b<\/li>\n<li>\u8a08\u7b97\u60a8\u8981\u9810\u6263\u7684\u91d1\u984d\u4e26\u4e0a\u5831ATO\uff0c\u7136\u5f8c\u7e73\u7d0d\u7a05\u6b3e\u5230ATO \uff08\u8a3b\uff1a\u4e00\u822c\u662f\u5728\u6d88\u8cbb\u7a05\u5831\u8868BAS\u4e0a\u5831\uff0c\u5982\u9810\u6263\u984d\u8d85\u904ethreshold\uff0c\u5247\u9084\u8981\u505a\u6708\u5ea6\u7684IAS\uff09\uff1b<\/li>\n<li>\u8a18\u9304\u5168\u5e74\u91d1\u984d\u4e26\u5728\u5e74\u5ea6\u7a05\u52d9\u5831\u8868\u4e0a\u5831\u3002<\/li>\n<\/ul>\n<p>\u53e6\u5916\uff0c\u7576\u96c7\u50ad\u65b0\u54e1\u5de5\u7684\u6642\u5019\uff0c\u8acb\u52d9\u5fc5\u586b\u59a5Tax File Number Declaration Form\uff0c\u8b93\u54e1\u5de5\u7c3d\u5b57\u4e26\u4e0a\u5831\u7d66ATO\u3002\u76ee\u524d\u4e00\u4e9b\u6703\u8a08\u8edf\u4ef6\u5982Xero\u662f\u53ef\u4ee5\u5728\u7db2\u4e0a\u7533\u5831\u7684\u3002<\/p>\n<p>\u800c\u990a\u8001\u91d1\u4fe1\u606f\u8868\uff08superannuation form\uff09\u5247\u4e5f\u8981\u586b\u597d\u5099\u6a94\u3002<\/p>\n<p>\u4ee5\u4e0b\u93c8\u63a5\u53ef\u4e0b\u8f09\u76f8\u95dc\u8868\u683c<span style=\"font-size: inherit; background-color: var(--base-3);\">\uff1a<\/span><a style=\"font-size: inherit; background-color: var(--base-3);\" 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-8990 size-full\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/payroll.png\" alt=\"\u4e09\u5927\u57fa\u672c\u7a05\u52d9\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\u7a05\u52d9\u767b\u8a18\u8981\u6c42\u8fa6\u7406\u59a5\u5584\u5f8c\uff0c\u60a8\u9084\u9700\u8981\u8a3b\u610f\u4ee5\u4e0b\u7a05\u7a2e\uff1a<\/p>\n<h3><strong>\u54e1\u5de5\u9644\u52a0\u798f\u5229\u7a05<\/strong><strong>\uff08Fringe benefits tax\uff09<\/strong><\/h3>\n<p>Fringe Benefit Tax (FBT) \u662f\u96c7\u4e3b\u5411\u5176\u96c7\u54e1\u6216\u5176\u96c7\u54e1\u7684\u806f\u7cfb\u4eba\uff08\u901a\u5e38\u662f\u5bb6\u5ead\u6210\u54e1\uff09\u63d0\u4f9b\u7684\u4ee3\u66ff\u85aa\u916c\u6216\u5de5\u8cc7\u7684\u67d0\u4e9b\u798f\u5229\uff0c\u6216\u8005\u85aa\u91d1\u6216\u5de5\u8cc7\u4ee5\u5916\u7684\u984d\u5916\u798f\u5229\uff0c\u800c\u6240\u8981\u652f\u4ed8\u7684\u7a05\u3002<\/p>\n<p>\u54e1\u5de5\u798f\u5229\u4e3b\u8981\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u8eca\u8f1b\u798f\u5229\uff08Car fringe benefits\uff09<\/li>\n<li>\u505c\u8eca\u798f\u5229\uff08Car parking fringe benefits\uff09<\/li>\n<li>\u5a1b\u6a02\u798f\u5229\uff08Entertainment and fringe benefits\uff09<\/li>\n<li>\u5831\u92b7\u79c1\u4eba\u8cbb\u7528\uff08Expense payment fringe benefits\uff09<\/li>\n<li>\u4f4e\u65bc\u7a05\u52d9\u5c40\u6a19\u6e96\u5229\u7387\u7684\u8cb8\u6b3e\uff08Loan fringe benefits\uff09<\/li>\n<li>\u50b5\u52d9\u6e1b\u514d\uff08Debt waiver fringe benefits\uff09<\/li>\n<li>\u4f4f\u623f\u63d0\u4f9b\u6216\u512a\u60e0\uff08Housing fringe benefits\uff09<\/li>\n<li>\u4f4f\u5bbf\u548c\u9910\u98f2\u798f\u5229\uff08Board fringe benefits\uff09<\/li>\n<li>\u96e2\u5bb6\u6d25\u8cbc\uff08Living away from home allowance fringe benefits\uff09<\/li>\n<\/ul>\n<p>\u5982\u60a8\u6709\u63d0\u4f9b\u7d66\u54e1\u5de5\u4ee5\u4e0a\u798f\u5229\uff0c\u90a3\u9ebc\u5c31\u8981\u8a3b\u610f\u6aa2\u67e5\u662f\u5426\u9700\u8981\u8a3b\u518aFBT\uff0c\u4e26\u4e14\u6bcf\u5e74\u6309\u71674\u67081\u65e5\u5230\u6b21\u5e743\u670830\u65e5\u70ba\u201dFBT\u5e74\u201c\u505aFBT Return\u3002<\/p>\n<p>\u60a8\u9700\u8981\u8a08\u7b97\u51fa\u63d0\u4f9b\u7d66\u54e1\u5de5\u7684\u798f\u5229\u7e3d\u984d\uff0c\u4e0d\u540c\u985e\u5225\u7684\u798f\u5229\u8a08\u7b97\u65b9\u5f0f\u7565\u6709\u4e0d\u540c\u3002\u4e00\u822c\u8a08\u7b97FBT\u61c9\u7a05\u984d = \u542bGST\u91d1\u984d*type 1 gross up rate + \u4e0d\u542bGST\u91d1\u984d * type 2 gross up rate\u3002<\/p>\n<h3><strong>\u5de5\u8cc7\u7a05 (Payroll Tax)<\/strong><\/h3>\n<p>\u5728\u7dad\u5dde\u4f86\u8aaa\uff0c\u5730\u7a05\u5c40\uff08SRO\uff09\u6703\u5c0d\u67d0\u4e9b\u652f\u4ed8\u5de5\u8cc7\u8d85\u904e\u8d77\u5f81\u9ede\u7684\u4f01\u696d\u5f81\u6536\u5de5\u8cc7\u7a05. \u76ee\u524d\u653f\u7b56\u4e0b\uff0c\u7dad\u5dde\u5de5\u8cc7\u7a05\u7684\u7a05\u7387\u70ba\u51c8\u5de5\u8cc7\u984d\uff08Net Wages\uff09\u76844.85%\u3002\u8acb\u8a3b\u610f\uff0c\u5de5\u8cc7\u7a05\u7684\u61c9\u7d0d\u7a05\u5de5\u8cc7\u5305\u62ec\u990a\u8001\u91d1\uff08superannuation\uff09\uff0c\u63d0\u4f9b\u7d66\u54e1\u5de5\u7684\u798f\u5229\uff08Fringe benefits\uff09\uff0c\u734e\u91d1\uff08bonus\uff09\uff0c\u50ad\u91d1\uff08commission\uff09\uff0c\u8463\u4e8b\u8cbb\uff08director fees\uff09\uff0c\u7b49\u7b49\u3002<\/p>\n<p>\u5728\u4e0b\u5217\u60c5\u6cc1\u4e0b\uff0c\u7dad\u591a\u5229\u4e9e\u5dde\u4f01\u696d\u4e3b\u5fc5\u9808\u8a3b\u518a\u4e26\u652f\u4ed8\u5de5\u8cc7\u7a05<span style=\"font-size: inherit; background-color: var(--base-3);\">\uff1a<\/span><\/p>\n<ol>\n<li>\u5728\u6fb3\u6d32\u7e3d\u767c\u653e\u5de5\u8cc7\u984d\u8d85\u904e\u4e86\u7dad\u5dde\u7684\u5de5\u8cc7\u7a05\u8d77\u5f81\u9ede, \u4ee5\u53ca\/\u6216\u8005<\/li>\n<li>\u8207\u5176\u5b83\u4f01\u696d\/\u751f\u610f\u88ab\u8a8d\u5b9a\u70ba\u76f8\u95dc\u806f\uff08grouped with other businesses\uff09\u800c\u7e3d\u767c\u653e\u5de5\u8cc7\uff08combined wages\uff09\u8d85\u904e\u7dad\u5dde\u7684\u5de5\u8cc7\u7a05\u8d77\u5f81\u9ede<\/li>\n<\/ol>\n<h4>\u5de5\u8cc7\u7a05\u8d77\u5f81\u9ede\u4e0a\u8abf<\/h4>\n<ul>\n<li>2017\u5e747\u67081\u65e5\u81f32018\u5e746\u670830\u65e5, \u5e74\u5ea6\u8d77\u5f81\u9ede\u70ba$625,000\uff0c\u6708\u5ea6\u8d77\u5f81\u9ede\u70ba$52,083<\/li>\n<li>2018\u5e747\u67081\u65e5\u8d77\uff0c\u5e74\u5ea6\u8d77\u5f81\u9ede\u70ba$650,000\uff0c\u6708\u5ea6\u8d77\u5f81\u9ede\u70ba$54,166<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-8989\" 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\u7a05\u52d9\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\u696d\u9700\u8981\u7533\u5831\u5de5\u8cc7\u7a05\u4f46\u662f\u6c92\u6709\u8a3b\u518a\u7684\u8a71\uff0c\u5c31\u5f88\u53ef\u80fd\u6703\u9762\u81e8\u5730\u7a05\u5c40SRO\u7684\u7f70\u6b3e\u3002<\/p>\n<p>\u4e00\u822c\u4f86\u8aaa\uff0c\u5de5\u8cc7\u7a05\u9700\u8981\u9032\u884c\u6708\u5831\uff0c\u4f46\u5982\u679c\u60a8\u7684\u4f01\u696d\u5de5\u8cc7\u7a05\u7684\u61c9\u7d0d\u7a05\u984d\u5ea6\u4f4e\u65bc\u6bcf\u5e74$10,000\u6fb3\u5e63\uff0c\u90a3\u9ebd\u53ef\u4ee5\u7533\u8acb\u53ea\u9032\u884c\u5e74\u5831\u548c\u7e73\u7d0d\u5e74\u5ea6\u5de5\u8cc7\u7a05\u3002<\/p>\n<p>\u7dad\u5dde\u5730\u7a05\u5c40\u5de5\u8cc7\u7a05\u7684\u8a3b\u518a\uff0c\u6708\u5831\u3001\u5e74\u5831\u7684\u4e0a\u5831\u4ee5\u53ca\u7a05\u91d1\u7684\u7e73\u7d0d\uff0c\u53ef\u4ee5\u901a\u904e\u4ee5\u4e0b\u7db2\u5740\u9032\u884c\u64cd\u4f5c<span style=\"font-size: inherit; background-color: var(--base-3);\">\uff1a<\/span><\/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>&nbsp;<\/strong><\/p>\n<p>\u91dd\u5c0d\u7dad\u591a\u5229\u4e9e\u6d32\u67d0\u4e9b\u5730\u5340\u7684\u4f01\u696d\u4e3b\uff08regional employer\uff09\uff0c\u5176\u8981\u6c42\u548c\u7a05\u7387\u4e0d\u540c\uff0c\u8a73\u60c5\u6b61\u8fce\u806f\u7cfb\u6211\u5011\u3002<\/p>\n<p>\u4e0b\u671f\u6211\u5011\u6703\u4ecb\u7d39\u8a3b\u518a\u5de5\u50b7\u4fdd\u96aa\uff08Work Cover\uff09\u7684\u8981\u6c42\uff0c\u656c\u8acb\u95dc\u8a3b\uff01<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":17,"featured_media":8990,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1697],"tags":[],"class_list":["post-8988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1697","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\/8988","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\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=8988"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/8988\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/8990"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=8988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=8988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=8988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}