Overview of Payroll in Australia 2019

Overview of Payroll in Australia 2019

  • Country


  • Material Year


Australia operates Pay as You Go (PAYG) for income tax as well as payroll taxes for the employer, which are state based as opposed to national rates. Employers must also understand the Superannuation schemes and requirements as well as the Fair Work legislation.

In addition, the employers also have to operate Fringe Benefit Tax (FBT) on any benefits they provide to employees and their families. And just to make things a little more complicated the FBT year is not the same as the tax year.

Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in Australia, are clear about employer obligations including those for Australian residents and non-residents, know what they need to do on a periodic and annual basis, can answer employee queries and check payslips.

Even if payrolls are outsourced it is still the employer’s responsibility to ensure all obligations are met and that income tax and social security are correctly processed. This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf.

The course includes:
• Country overview
• Business culture
• Fair work including:
o What’s covered
o National employment standards
o National work plan system
o Minimum wage
o Modern awards
• Tax – PAYG including:
o How PAYG works
o Allowances
o Variations
o Tax file number declaration
o Rates
o Leave programmes
o Paying over the tax deducted and reporting
• Superannuation including;
o Eligibility
o Choice of funds
o Salary sacrifice
o When to pay
o Reporting employee contributions
o Changes
o Penalties
• Types of leave including:
o Annual leave – accruals, leave loading and cashing in
o Personal carers leave
o Other leave
• Terminations including:
o Types of termination
o Payment
o Tax
• Fringe benefits and fringe benefit tax (FBT)
o What’s covered
o Exempt components
• Payroll tax including:
o State bands
o Who’s liable
o What is and isn’t included
• Eligibility to work
• Useful links

Other means of training 

Click here to attend this course in classroom 

Click here to attend this course virtually 

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