Loading...
Loading component...
Course
Employment Tax Essentials
Select region to view the most relevant learning options:
Overview
Updated in December 2024, this learning manual provides a comprehensive overview of the payroll process from the time an employee commences employment to the time when they cease employment.
When an organisation begins to employ staff there are numerous obligations immediately imposed upon it, including:
- pay as you go (PAYG) withholding
- superannuation guarantee
- WorkCover
- payroll tax, depending on the level of remuneration
- fringe benefits tax if employees are provided with benefits
Key topics:
- Employing staff
- Employees or contractors
- Employer obligations
- Leave and termination
- Ongoing obligations: pay as you go withholding
- ATO reporting and obligations
- Superannuation guarantee
- WorkCover
- Payroll tax
- Ending employment
- Salary packaging
This course covers legislation for each state and territory in Australia.
What you'll learn
- Determine the registrations required when commencing employment of new staff.
- Determine the requirements and forms new staff need to complete.
- Comply with ongoing pay as you go (PAYG) obligations (including registration, how much to withhold, differences between treatment of allowances, leave provisions, and reporting obligations to the ATO and employees).
- Calculate the various on-costs associated with employing staff (including superannuation, payroll tax and WorkCover).
- Identify the advantages of having an effective salary packaging arrangement for certain benefits to be covered in a given employee’s personal circumstances.
- Determine the tax implications of ending staff employment (including resignation or redundancy, paying unused leave, etc.).
- Complete the necessary forms for lodging with the ATO.
Who is this for ?
Those working in SME or corporate entities in roles such as financial control, financial management and accounts administration functions working with responsibility for payroll and employment taxes. Also suitable for public practitioners who provide payroll services.
Access period
365 daysFormat
Online - Self-pacedLanguage
EnglishCourse ID
136622641CPD/session
12 CPD hours
Members
AUD 440.00inc. GST
Non-members
AUD 770.00inc. GST