Tag "Payroll"

Payroll Q&A ‘ Is a payment in lieu of notice required to be included as ordinary times earnings for SGC purposes.

Is a payment in lieu of notice required to be included as ordinary times earnings for SGC purposes.

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Payroll Q&A ‘ Payments to an employer in relation to director fees’ subject to PAYGW?

Under an agreement with a 3rd party and a person’s employer, the person is able to act as a director of the 3rd party entity. Directors fees are paid to the employer – does PAYGW apply?

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Payroll ‘ PRT and Workers Compensation impact of ATO cents per km car allowances changes

With the 2016/17 PRT and Workers Compensation year having started, the ATO changes made effective 1 July 2015 to cents per KM business travel will impact PRT and might impact Workers Compensation. Do you need to make any changes to internal processes?

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Salary – Packaging – Super Guarantee shortfall

Super Guarantee risks for employers can arise when the calculations are not updated each income year. The costs of remedying even a small shortfall can far outweigh the original problem.

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Payroll – Reportable super– what is reportable Part 2

This article resumes discussion of reporting of superannuation payments in the employee’s payment summary at year end. It considers who is an employee for reporting purposes and looks at the treatment of reportable contributions that are made outside the year of salary sacrifice.

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Payroll – Single Touch Payroll

What does the proposed Single Touch Payroll (STP) regime mean for employers? How will it affect employers and what is required to get STP-ready?

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Payroll – NSW extends Payroll Tax exemption for local councils

Legislation that extends the NSW PRT exemption for wages paid by a subsidiary of a local Council to entities that are wholly owned by more than one Council has now been passed and is effective 11 May 2016. NSW Councils should consider application of the change to any interests they hold in any wage paying […]

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Payroll – NSW extends Payroll Tax exemption for local councils

Legislation has been introduced into NSW Parliament that will extend the PRT exemption available for wages paid by a ‘subsidiary’ of a local Council to entities that are wholly owned by more than one Council.

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Payroll – Reportable Super – what is reportable (Part 1)

TaxEd recently ran a superannuation seminar. One popular topic was reporting of superannuation payments in the employee’s payment summary at year end. This article outlines the position. It is published in several parts.

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Payroll – PAYGW Variations

The ATO has renewed PAYGW variations that provide nil PAYGW withholding is required for certain payments related to directors/office holders and indigenous artists who do not provide an ABN.

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