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Australia’s Housing Bubble Widening the Gap Between Rich and Poor
Further interest rate cuts risk making property even less affordable in Australia’s two biggest cities, and according to experts would intensify dangerous imbalances already building
Your Superannuation Obligations – Employees vs Contractors
Many businesses understand that employees and contractors are treated differently – but to what extent? While superannuation is an entitlement typically associated with employees, there
The Board of Taxation’s Recommendations For Small Business
The federal government has recently released the Board of Taxation‘s report on taxation impediments to the success and growth of small businesses, ahead of the
Should you Invest in a Unit or House?
Often the biggest challenge in buying your first investment property is choosing the right property to invest in. With the booming house market and increase
Bans Recommended for Borrowing Within SMSFs
A new recommendation was released by the Murray financial services inquiry last December, which proposed an end to investment in residential and business properties using
Is a Self-Managed Superannuation Fund Right For You?
Self-managed superannuation is the fastest growing type of fund in Australia and it is little wonder why their popularity is increasing. The number one thing
Fixed home loan rates the next big thing
Traditionally, Australia hasn’t been one to adopt fixed term rates primarily due to our rather uncompetitive rates, which have made long term fixed cost periods
The benefits of salary sacrificing
There has been a lot of debate over the past few years about whether salary sacrificing produces worthy benefits for employees and indeed employers. There
Financial Market outlook for 2015
This year is shaping up to be another volatile year for the share market, but financial experts say that there are positive trends that should
A Federal Budget and Tax Update for 2015
With the 2015 Financial year well under way, Fortis Accounting Partners looks at some of the changes and updates that come with the Federal budget
Reminder of Fringe Benefits Tax and Christmas Festivities
Reminder of Fringe Benefits Tax and Christmas Festivities With the Christmas season approaching quickly and festivities underway, we here at Fortis Accounting Partners would just
雇主义务 – 提供养老金保障,缴纳员工预扣税和劳务保险
如果你做生意雇佣员工的话,你就有帮他们交税和交养老金的义务,无论是全职或兼职员工,当然也包括家人和你自己。关于你如何为你的新员工交税,养老金和劳务保险,下面有一些信息可供参考: 1) 如果你雇佣了员工,你必须在14天内告知税局员工的税号和他的详细信息。 税号申报表样本可以在这里找到 http://www.ato.gov.au/Business/PAYG-withholding/In-detail/TFN-and-withholdingdeclarations/TFN-declaration/ 你也可以打电话给税局,在报刊亭领,或者联系本公司来帮你电子申报新员工的信息。 2) 作为雇主,在你支付给员工的工资中你必须扣除税的那部分。如果你营运一家公司,那你还需要在支付给公司董事和其他承包商的费用中扣除税。 关于扣除税的计算方法,可以参考此网站 http://www.ato.gov.au/Calculators-and-tools/Tax-withheld-calculator/Individual-Non-businessCalculator.aspx 提示:如果你在2015年财政年度每周支付不到360澳元,那么你不必扣除税。 3) 法律规定,你必须在截止日期前给所有符合条件的员工支付养老金,截止日期为每个季度后的28天之内。例如2014年9月的养老金必须在10月28日前支付。 从2014年7月起,需要支付的 养老金为年薪的9.5%。 有一些情况可以申请豁免,比如你员工每个月的收入不到450澳元。 你还必须提供一些养老金的选择给你的员工,包括个体承包商。表格可以从以下网址下载:https://www.ato.gov.au/uploadedFiles/Content/SPR/downloads/SPR56761NAT13080.pdf 如果你和你的员工都没有现成的养老金,或者不想继续使用该基金,那么本公司推荐AMP公司,它能够提供相应的服务,而且大多是免费的。如有需要可以咨询本公司。 4)员工赔偿保险对于工伤和疾病,保障了员工和雇主利益。通过员工赔偿制度,受伤的员工有资格申请每周付款,一次性永久付款,医疗费用赔偿及住院治疗和康复的费用。新南威尔士州的所有雇主如果每年支付员工的工资超过7500澳元,就都必须有员工赔偿保险。 员工赔偿保险金是根据一些情况来决定的,包括: • 雇主运作的行业 • 雇主付给员工的工资数额 • 先前员工索赔的费用 请注意,员工赔偿保险是由政府监管的,只有少数保险公司提供此保险。如有需要请向本公司要相关表格。 (以上只代表本人个人观点并不适用每个人,
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