SAMPLE. Not for training purposes. Student Workbook BSBFIA302 Process payroll. 1 st Edition 2015

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "SAMPLE. Not for training purposes. Student Workbook BSBFIA302 Process payroll. 1 st Edition 2015"

Transcription

1 Student Workbook BSBFIA302 Process payroll 1 st Edition 2015 Part of a suite of support materials for the BSB Business Services Training Package

2 Acknowledgement Innovation and Business Industry Skills Council (IBSA) would like to acknowledge SkillSmart for their assistance with the development of the original resource for BSBFIA302A. BSBFIA302A writer: Janene Piip and Margaret Granger BSBFIA302A industry reviewer: Leo Gaggl, Brightcookie.com Revised for BSBFIA302 by IBSA (2015) Copyright and Trade Mark Statement 2015 Innovation and Business Industry Skills Council Ltd All rights reserved. Apart from any use permitted under the Copyright Act 1968, no part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, or otherwise, without written permission from the publisher, Innovation and Business Industry Skills Council Ltd ( IBSA ). Use of this work for purposes other than those indicated above, requires the prior written permission of IBSA. Requests should be addressed to Products and Services Manager, IBSA, Level 11, 176 Wellington Pde, East Melbourne VIC 3002 or Innovation and Business Skills Australia, IBSA and the IBSA logo are trademarks of IBSA. Disclaimer Care has been taken in the preparation of the material in this document, but, to the extent permitted by law, IBSA and the original developer do not warrant that any licensing or registration requirements specified in this document are either complete or up-to-date for your State or Territory or that the information contained in this document is error-free or fit for any particular purpose. To the extent permitted by law, IBSA and the original developer do not accept any liability for any damage or loss (including loss of profits, loss of revenue, indirect and consequential loss) incurred by any person as a result of relying on the information contained in this document. The information is provided on the basis that all persons accessing the information contained in this document undertake responsibility for assessing the relevance and accuracy of its content. If this information appears online, no responsibility is taken for any information or services which may appear on any linked websites, or other linked information sources, that are not controlled by IBSA. Use of versions of this document made available online or in other electronic formats is subject to the applicable terms of use. To the extent permitted by law, all implied terms are excluded from the arrangement under which this document is purchased from IBSA, and, if any term or condition that cannot lawfully be excluded is implied by law into, or deemed to apply to, that arrangement, then the liability of IBSA, and the purchaser s sole remedy, for a breach of the term or condition is limited, at IBSA s option, to any one of the following, as applicable: (a) if the breach relates to goods: (i) repairing; (ii) replacing; or (iii) paying the cost of repairing or replacing, the goods; or (b) if the breach relates to services: (i) re-supplying; or (ii) paying the cost of re-supplying, the services. Published by: Innovation and Business Industry Skills Council Ltd Level Wellington Pde East Melbourne VIC 3002 Phone: Fax: ISBN: Stock code: BSBFIA3021W First published: July st edition version: 1 Release date: July 2015

3 Table of contents Introduction...1 Features of the training program...1 Structure of the training program...1 Recommended software...1 Recommended reading...2 Section 1 Record Payroll Data...3 What skills will you need?...3 Enter payroll details from source documents...4 Employee awards and entitlements Payroll details in MYOB Generating reports in MYOB Timesheets Calculate payments to employees Check payroll data with designated person Section summary Further reading Section checklist Section 2 Prepare Payroll What skills will you need? The twelve steps of the payroll process Produce and store secure payroll records Payroll security control measures Section summary Further reading Section Checklist Section 3 Handle Payroll Enquiries What skills will you need? Respond to payroll enquiries Communicate effectively Comply with legislation and company policy Refer enquiries to designated person Access information Ensure enquiries are followed-up promptly Section summary Further reading Section checklist... 95

4 Glossary Appendices Appendix 1: Payroll data templates Appendix 2: ATO forms Appendix 3: MYOB Appendix 4: Assistance with selected learning activities Appendix 5: Green s Hardware policies and procedures

5 Student Workbook Introduction Introduction Features of the training program The key features of this program are: Student Workbook self-paced learning activities to help you to understand key concepts and terms. The Student Workbook is broken down into several sections. Facilitator-led sessions challenging and interesting learning activities that can be completed in the classroom or by distance learning that will help you consolidate and apply what you have learned in the Student Workbook. Assessment tasks summative assessments where you can apply your new skills and knowledge to solve authentic workplace tasks and problems. Structure of the training program This training program introduces you to current practices in processing payroll. Specifically, you will develop the skills and knowledge in the following topic areas: 1. Recording payroll data 2. Preparing payroll 3. Handling payroll enquiries. Your facilitator may choose to combine or split sessions. For example, in some cases, this training program may be delivered in two or three sessions, or in others, as many as eight sessions. Recommended software In the course of completing this Workbook and the learning activities contained within, we will examine both the manual system of managing payroll, as well as a computerised system through the use of MYOB. If you don t have a current version of MYOB to work with, you can download a trial version of the software (with payroll functionality) from the MYOB website at < These versions are fully featured, but create files that can only be edited for 90 days from the date the file was initially created. The trial packages most suitable to the content of this unit are MYOB AccountRight Plus, AccountRight Enterprise or AccountRight Premier. Introductory information on using MYOB for the first time, setting up a client file and creating a chart of accounts is included in Appendix 3 of this Workbook. Updated user guides are also available for download from the MYOB website. BSBFIA302 Process payroll 1 st edition version: Innovation and Business Industry Skills Council Ltd Page 1 of 140

6 Introduction Student Workbook Note that the trial version sample file (ClearWater Pty Ltd) does not contain updated tax tables. Any new files created with trial version software will not contain updated tax tables. These updates are only available to registered users who have a valid product key. Recommended reading Some recommended reading and websites for this unit include: Australian Government, Fortnightly tax table, Australian Taxation Office, viewed July 2015, < Australian Government, Record keeping for small businesses, Australian Taxation Office, viewed July 2015, < Australian Government, Super, Australian Taxation Office, viewed July 2015, < Australian Government, The Privacy Act, Office of the Australian Information Commissioner, viewed July 2015, < Australian Government, Weekly tax table, Australian Taxation Office, viewed July 2015, < Australian Government, Australian Taxation Office, viewed July 2015, < Australian Government, Business.gov.au, viewed July 2015, < Australian Government, Fair Work Commission, viewed July 2015, < Australian Government, Fair Work Ombudsman, viewed July 2015, < CPA Australia, 2008, Internal controls for small business, viewed July 2015, < professional-resources/business/internal-controls-for-small-business.pdf>. Curtis, V., 2005, Making the most of payroll with MYOB software, 2nd edn, Woodslane Press, Australia. Please note that any URLs contained in the recommended reading, learning content and learning activities of this publication were checked for currency during the production process. Note, however, that IBSA cannot vouch for the ongoing currency of URLs. Every endeavour has been made to provide a full reference for all web links. Where URLs are not current we recommend using the reference information provided to search for the source in your chosen search engine. 1 st edition version: 1 BSBFIA302 Process payroll Page 2 of Innovation and Business Industry Skills Council Ltd

7 Student Workbook Section 1 Record Payroll Data Section 1 Record Payroll Data This section will introduce you to the requirements for recording payroll data and calculating payroll in accordance with current legislation and individual workplace requirements. During the course of this unit we will use the scenario below (Green s Hardware Pty Ltd) to illustrate main points, provide workplace examples of payroll processing, and allow you to practice manual calculations. We will also refer to the MYOB sample file, ClearWater Pty Ltd, to illustrate the use of payroll software and allow you to practice entering data, processing payroll, and running reports. Scenario: Green s Hardware Green s Hardware Pty Ltd 88 Redblock Street Mentone Vic 3194 ABN: Telephone: Fax: s.com.au Green s Hardware is a small business that employs four staff. You have been employed to process the weekly payroll for the business. Green s have adopted the National Employment Standards as part of their employment conditions for workers. Rates of pay are listed below. Warehouse manager (Jack Smith) $24.30 per hour Casual store person (Susan Wood) $17.50 per hour Payroll office officer (Mary Black) $18.50 per hour Owner/director (Jim Owen) $78,0000 per year The standard working week is 38 hours. Employees are entitled to an unpaid lunch break of 30 minutes. If normal weekly working hours exceed 38 hours, then overtime is paid at 1.5 times normal rate for the first three hours and two times the normal rate for every hour thereafter on any one day. The owner/director does not receive payment for overtime. What skills will you need? In order to work effectively to record payroll data, you must be able to: enter payroll details from source documents calculate payments to employees check payroll data with the designated person. BSBFIA302 Process payroll 1 st edition version: Innovation and Business Industry Skills Council Ltd Page 3 of 140

8 Section 1 Record Payroll Data Student Workbook Enter payroll details from source documents Whether you are using a manual payroll system or a computerised system such as MYOB, you will need to enter information into the system from source documents. These documents may include: Employee Details Forms tax forms (Tax File Number Declaration, Withholding Declaration) payroll details, including employment status, wages and awards various reports on employees earnings or history, including accrued entitlements, payroll register, etc. timesheets. Employee details On commencing employment, a form should be used to collect employee information. An example of an Employee Details Form is supplied in Appendix 1. As the payroll officer, you will need to have one Employee Details Form for each employee. You will need to update the form at least once every twelve months or as employees notify you of changes in their personal details. Scenario: Green s Hardware The following employee details are available for Green s Hardware. These details have been entered into a spreadsheet. Personal details Jack Smith Susan Wood Mary Black Jim Owen Address 22 Black St 14 Willow Rd 21 Allen St 4 Watts Rd Suburb Donvale Mentone Highett Beaumaris Post code Telephone # Date of birth 26/01/65 14/7/82 31/12/84 2/2/52 Learning activity: Personal details and tax forms Locate the template of the Employee Details Form in Appendix 1 and fill it out using your personal details. 1 st edition version: 1 BSBFIA302 Process payroll Page 4 of Innovation and Business Industry Skills Council Ltd

9 Student Workbook Section 1 Record Payroll Data Employee details in MYOB MYOB comes equipped with a sample company/client file. This company is called ClearWater, and we will revisit this file at several points throughout this Workbook in order to explore the functions of processing payroll in MYOB. When you first open MYOB you will see the screen pictured below. To open the sample company file, click Explore. The following window will appear. There is no need to enter a password here, simply click OK. BSBFIA302 Process payroll 1 st edition version: Innovation and Business Industry Skills Council Ltd Page 5 of 140

10 Section 1 Record Payroll Data Student Workbook The Command Centre window, pictured below, will appear. All the central functions of MYOB can be managed from here. MYOB Cards In MYOB, all contacts are managed in the Card File, including customers, suppliers and employees. New cards can be created and edited directly through the Cards List. To view, add or edit employee information in MYOB, click on Cards File and select Cards List, then click on the Employee tab Employee tab. Because we are using a sample file (ClearWater) a list of sample employees will appear in the next window. To have a look at the sort of information that is required for employees, click on the white arrow next to an employee s name. 1 st edition version: 1 BSBFIA302 Process payroll Page 6 of Innovation and Business Industry Skills Council Ltd

11 Student Workbook Section 1 Record Payroll Data In the example pictured below, we have selected Mary Jones, the first employee on the list. To create a new employee card, click New and fill out the blank fields displayed. MYOB activity: Employee card In the sample company client file supplied with MYOB (ClearWater), view the employee card for Mary Jones. MYOB activity: Create a new employee card In the sample company client file supplied with MYOB (ClearWater), create a new employee card for the following person: Fran Newman, born 21 February 1955 Address: 17 Morester St, Longville, NSW, 2447 Ph , Mob Tax forms All new employees are also required to fill in the following for tax purposes: Tax File Number Declaration Withholding Declaration. Samples of these forms can be downloaded from the Australian Taxation Office (ATO) at < BSBFIA302 Process payroll 1 st edition version: Innovation and Business Industry Skills Council Ltd Page 7 of 140

12 Section 1 Record Payroll Data Student Workbook If you have difficulty locating the locating these forms, they can be accessed directly by following the links below: Tax File Number Declaration, viewed July 2015, < Withholding Declaration, viewed July 2015, < Employees need to complete a hard copy of the Tax File Number Declaration, which can be obtained directly from the ATO or from selected newsagents Australia-wide. Copies of these forms are also available in Appendix 1 of this Workbook and each will be examined in more detail below. Tax File Number Declaration The form is completed by every employee for every new job they commence and the completed form should be handed to the employer to assist them in calculating the PAYG withholding. The key functions of this form are listed below. It allows employers to pass on an employee s Tax File Number to the employee s superannuation fund. It identifies to the employer whether the employee is claiming the tax free threshold for this job. All taxpayers in Australia are entitled to a portion of income that is tax free. At present this is set at $6,000. The following two exceptions may apply. The tax free threshold can only be claimed from one employer in the case of an employee holding more than one job. Claiming the tax free threshold reduces the amount of tax that an employer holds from the employee s gross pay. Non-resident taxpayers do not get the tax free threshold and must pay tax from the first dollar earned. Taxpayers can also claim for their dependants, their isolated working zone or special tax offsets. The Tax File Number Declaration also advisers the employer of any HELP debt that needs to be withheld from the gross earnings. The form is completed in duplicate with the original going to the ATO and the duplicate kept with the employer. This is why an original hard copy of the form must be obtained from the ATO or a local newsagent. Withholding Declaration This form can only be lodged after the Tax File Number Declaration has been completed. It is used to advise the employer of any offsets and additions relating to the PAYG withholding amounts. It informs the employer of: any change to Australian residency status discontinuing an offset claim details of HELP and SFSS education debt tax offset entitlements requests to increase the amount of PAYG withheld 1 st edition version: 1 BSBFIA302 Process payroll Page 8 of Innovation and Business Industry Skills Council Ltd

13 Student Workbook Section 1 Record Payroll Data Scenario: Green s Hardware The following tax details are available for Green s Hardware. These details have been entered into a spreadsheet. Jack Smith Susan Wood Mary Black Jim Owen Tax File Number Tax taxable Withholding variation Learning activity: Tax forms Threshold claimed Rebate $1,200 No Threshold Threshold claimed No No No Threshold claimed Study the sample Tax File Number Declaration and Withholding Declaration in Appendix 1. Go to the Australian Taxation Office website < and find out where you can download current copies of these forms. Payroll details Whether you use a manual or an electronic payroll system, you will need to record payroll details such as, for example, personal details, employment status and classification, pay details, superannuation, accrued entitlements, and tax information. You may also need to include information for payroll processing, such as bank account details, etc. Scenario: Green s Hardware The following payroll details are available for Green s Hardware. These details have been entered into a spreadsheet. Personal details Jack Smith Susan Wood Mary Black Jim Owen Employment classification Store manager Store person Payroll officer Owner/Direct or Employment category Permanent Casual Permanent Permanent Employment status Full-time Casual Full-time Full-time Commencement date 1/07/ /11/2007 1/6/2009 1/7/2006 BSBFIA302 Process payroll 1 st edition version: Innovation and Business Industry Skills Council Ltd Page 9 of 140

14 Section 1 Record Payroll Data Student Workbook Jack Smith Susan Wood Mary Black Jim Owen Wages/salary Pay frequency Weekly Weekly Weekly Weekly Rate $24.30 per hour $17.50 per hour $18.50 per hour $78,000 pa Casual loading Nil 20% Nil Nil Overtime payable if worked Yes Yes Yes No Normal hours per week Allowances Motor vehicle for business use. $50 per week Leave loading Yes No Yes Yes Superannuation Fund REST REST HESTA AMP Employee # Entitlements Holiday 4 weeks Nil 4 weeks 4 weeks Sick/Personal leave 10 days Nil 10 days 10 days Compassionate leave Long service leave Opening balance entitlements 2 additional days each occasion 13 weeks after 15 years service 2 additional days each occasion 13 weeks after 15 years service 2 additional days each occasion 13 weeks after 15 years service Holiday 76 hours Nil Nil 152 hours Sick/Personal leave 24 hours Nil Nil 608 hours Long service leave Nil Nil Nil Nil Deductions Child support $50 $10 1 st edition version: 1 BSBFIA302 Process payroll Page 10 of Innovation and Business Industry Skills Council Ltd

15 Student Workbook Section 1 Record Payroll Data Jack Smith Susan Wood Mary Black Jim Owen Taxes Tax File Number Tax threshold Threshold claimed No Threshold Threshold claimed Threshold claimed Withholding variation Rebate $1,200 No No No Bank account details Bank name CBA BENDIGO ANZ NAB Bank branch Donvale Mentone Highett Beaumaris BSB Account # Account name Jack and Ann Smith Employment status and classification of workers Susan Wood Mary Black Jim Owen The people working in your business can fall under a range of categories of employment. Each carries a different set of obligations for you as the employer and for the people who work for you. The categories are: Full-time employees work 38 hours per week with a continuing contract of employment. They have benefits such as paid sick leave, annual leave, holiday pay, long service leave, carer s leave, etc. Part-time employees work regular hours each week, but less than 38 hours and are given the same benefits as full-time staff, but these benefits are scaled to the proportion of hours worked. Casual employees are employed on an hourly or daily basis and do not have access to paid sick leave or annual leave. Casual workers are less likely to have access to regular work. Apprentices and trainees are employed under a contract of training for a certain period of time where they are undertaking a combination of work and recognised training to get a qualification. Independent contractors are hired to conduct a certain job or for a length of time, e.g. an electrician. The independent contractor does not work regularly for the employer. It is important to clearly distinguish if your workers are employees or independent contractors so that you can properly determine their wages and other employment conditions. You will also need to record the job title or employment classification which will often include a descriptive term and a coding, e.g. Administration Officer 3 (AO3). BSBFIA302 Process payroll 1 st edition version: Innovation and Business Industry Skills Council Ltd Page 11 of 140

16 Section 1 Record Payroll Data Student Workbook Employment status and classification of workers in MYOB Before you are able to assign an employment classification in MYOB, you first need to create the list of classifications at a system level. Note that in MYOB this classification is purely for reference purposes, and does not tie to the awards associated with the classification. This means that even though you enter the classification for each employee, you still need to manually enter all employment entitlements and provisions offered by the award for this classification of employment. From the Lists drop-down menu at the top of the window, select Employment Classifications. You will be presented with the list of all job roles entered to date. Because we are working within MYOB s sample company file (ClearWater), there will be several classifications already listed. To create a new employment classification, click on the New button, enter the name of the new job title/classification, and click OK. 1 st edition version: 1 BSBFIA302 Process payroll Page 12 of Innovation and Business Industry Skills Council Ltd

17 Student Workbook Section 1 Record Payroll Data MYOB activity: Employment classifications Within the sample company client file supplied with MYOB (ClearWater), add the following employment classifications to the Employment Classifications list. Administration Officer 1 (AO1) Administration Officer 2 (AO2) Administration Officer 3 (AO3) Storeperson Level 1 (SP1) Storeperson Level 2 (SP2) Suggested answers for this activity are in Appendix 4 of this Student Workbook. Employee awards and entitlements As you enter payroll details into your system, you will need to enter information relating to awards and entitlements. It is important to remember that employment and industrial relations law undergoes frequent change. The information that informs your employees awards and entitlements are up to date. You can do this by regularly checking the Fair Work Commission website at < or contacting the Fair Work Commission directly. Under current legislation, namely the Fair Work Act 2009 (Cwlth), employees are entitled to the following. Hours of work An employer can only require an employee to work: 38 hours per week plus reasonable additional hours if agreed in writing, an average of 38 hours per week across a 12 month period plus reasonable additional hours. Wages and salaries Under the current legislation, minimum wages are determined by pay scales (federal and state awards). If there is no applicable pay scale, then the employee will generally be entitled to get at least the federal minimum wage Casuals are generally entitled to a loading on the minimum wage. Different industries apply different loading rates. Apprentices, trainees and people under 21 have a separate rates table. BSBFIA302 Process payroll 1 st edition version: Innovation and Business Industry Skills Council Ltd Page 13 of 140

18 Section 1 Record Payroll Data Student Workbook Leave and public holiday entitlements All permanent and full-time employees must have access to at least: four weeks paid annual leave (or five weeks for some shift workers) ten days paid sick leave or carer s leave per year two days paid compassionate leave per occasion twelve months unpaid parental leave (also available to some casual employees). Part-time employees usually also receive these minimum entitlements on a pro rata basis. Public holidays In most industries and under most contracts, permanent employees are entitled to a day off with pay on public holidays. In Australia, there are federally recognised public holidays and state public holidays that vary from state to state. Personal leave Personal leave: includes sick leave and carer s leave is generally ten days per year, calculated cumulatively is calculated for part-time workers on a pro-rata rate, based on hours worked. Compassionate leave Compassionate leave allows for two days paid leave per occasion. Parental leave Parental leave can refer to: maternity (for new mothers) paternity (for new fathers) adoption leave (for parents adopting a child under five years). Long service leave An employee qualifies for long-service leave if they have worked for the same employer over a long period of time. This time varies according to the industry and the individual employment contracts. Long service leave is generally governed by state and territory laws and some awards. Employees generally qualify for a portion of this leave if they serve for a major percentage of this leave time. 1 st edition version: 1 BSBFIA302 Process payroll Page 14 of Innovation and Business Industry Skills Council Ltd

19 Student Workbook Section 1 Record Payroll Data The Fair Work Act From 1 January 2010, changes to the national workplace relations system came into effect. The changes affect most businesses in the national workplace relations system, including rules for employing staff, managing the payroll process and keeping of employee records. The key elements to the new work system are: a legislated safety net of ten national employment standards new modern awards revised enterprise bargaining arrangements streamlined protections dealing with workplace and industrial rights, including protection against discrimination and unfair dismissal two new organisations to regulate the system: Fair Work Commission Fair Work Ombudsman. The following businesses are generally not covered by the national system: most state government public sector and local government employers Western Australian corporations whose main activity is not trading or financial Western Australian sole traders, partnerships, or other unincorporated entities. The National Employment Standards (NES), dictated by the Fair Work Act, defines awards, entitlements and conditions directly related to the processing of payroll, such as hours of work and leave entitlements. Learning activity: National Employment Standards Search the internet to find the ten National Employment Standards. List them below: BSBFIA302 Process payroll 1 st edition version: Innovation and Business Industry Skills Council Ltd Page 15 of 140

20 Section 1 Record Payroll Data Student Workbook Describe how these standards impact the payroll process. Suggested answers for this activity are in Appendix 4 of this Student Workbook. 1 st edition version: 1 BSBFIA302 Process payroll Page 16 of Innovation and Business Industry Skills Council Ltd

SAMPLE. Not for training purposes. Student Workbook. BSBHRM505 Manage remuneration and employee benefits. 1 st Edition 2015

SAMPLE. Not for training purposes. Student Workbook. BSBHRM505 Manage remuneration and employee benefits. 1 st Edition 2015 Student Workbook BSBHRM505 Manage remuneration and employee benefits 1 st Edition 2015 Part of a suite of support materials for the BSB Business Services Training Package Acknowledgement Innovation and

More information

A step by step approach to Establish and Maintain a Payroll System using MYOB AccountRight Plus v19.8

A step by step approach to Establish and Maintain a Payroll System using MYOB AccountRight Plus v19.8 A step by step approach to Establish and Maintain a Payroll System using MYOB AccountRight Plus v19.8 Software Publications Pty Ltd, 2013 No part of this material may be reproduced or copied in any form

More information

SAMPLE. Not for training purposes. Student Workbook. BSBFIM501 Manage budgets and financial plans. 1 st Edition 2015

SAMPLE. Not for training purposes. Student Workbook. BSBFIM501 Manage budgets and financial plans. 1 st Edition 2015 Student Workbook BSBFIM501 Manage budgets and financial plans 1 st Edition 2015 Part of a suite of support materials for the BSB Business Services Training Package Copyright and Trade Mark statement 2015

More information

SAMPLE. Not for training purposes. Student Workbook. BSBHRM403 Support performance management process. 1 st Edition 2015

SAMPLE. Not for training purposes. Student Workbook. BSBHRM403 Support performance management process. 1 st Edition 2015 Student Workbook BSBHRM403 Support performance management process 1 st Edition 2015 Part of a suite of support materials for the BSB Business Services Training Package Acknowledgement Innovation and Business

More information

SAMPLE. Not for training purposes. Student Workbook. BSBFIA303 Process accounts payable and receivable. 1 st Edition 2015

SAMPLE. Not for training purposes. Student Workbook. BSBFIA303 Process accounts payable and receivable. 1 st Edition 2015 Student Workbook BSBFIA303 Process accounts payable and receivable 1 st Edition 2015 Part of a suite of support materials for the BSB Business Services Training Package Copyright and Trade Mark Statement

More information

Originating Author: Revised by: ISBN 978-1-921885-41-9 3rd Edition Revised April 2011. FNSBKPG405A Establish and maintain a payroll system

Originating Author: Revised by: ISBN 978-1-921885-41-9 3rd Edition Revised April 2011. FNSBKPG405A Establish and maintain a payroll system A Step by Step Approach to Establish and Maintain a Payroll System using MYOB AccountRight Plus v19 Copyright Notice: Copyright 2011 Software Publications Pty Ltd. All rights reserved. No part of this

More information

SAMPLE. BSBCOM603 Plan and establish compliance management systems

SAMPLE. BSBCOM603 Plan and establish compliance management systems Student Workbook BSBCOM603 Plan and establish compliance management systems 1 st Edition 2015 Part of a suite of support materials for the BSB Business Services Training Package Acknowledgment Innovation

More information

SAMPLE. Not for training purposes. Student Workbook. BSBMGT502 Manage people performance. 1 st Edition 2015

SAMPLE. Not for training purposes. Student Workbook. BSBMGT502 Manage people performance. 1 st Edition 2015 Student Workbook BSBMGT502 Manage people performance 1 st Edition 2015 Part of a suite of support materials for the BSB Business Services Training Package Acknowledgement Innovation and Business Industry

More information

Tax table for back payments, commissions, bonuses and similar payments

Tax table for back payments, commissions, bonuses and similar payments Schedule 30 Pay as you go (PAYG) withholding NAT 3348 Tax table for back payments, commissions, bonuses and similar payments Including lump sum payments in arrears. FOR PAYMENTS MADE ON OR AFTER 1 JULY

More information

Originating Author: Revised by: ISBN 978-1-921780-05-9 4th Edition Revised June 2011. BSBFIA302A Process Payroll BSBADM308A Process Payroll

Originating Author: Revised by: ISBN 978-1-921780-05-9 4th Edition Revised June 2011. BSBFIA302A Process Payroll BSBADM308A Process Payroll A Step by Step Approach to Processing Payroll using MYOB AccountRight Plus v19 Copyright Notice: Copyright 2011 Software Publications Pty Ltd. All rights reserved. No part of this material may be reproduced

More information

Schedule 5 Tax table for back payments, commissions, bonuses and similar payments

Schedule 5 Tax table for back payments, commissions, bonuses and similar payments Schedule 5 Tax table for back payments, commissions, bonuses and similar payments QC: 34732 Content revised: Yes Abstract revised: No Abstract: Use this table if you make a payment of salary or wages that

More information

FNSBKG405A Establish and maintain a payroll system

FNSBKG405A Establish and maintain a payroll system FNSBKG405A Establish and maintain a payroll system Revision Number: 1 FNSBKG405A Establish and maintain a payroll system Modification History Not applicable. Unit Descriptor Unit descriptor This unit describes

More information

EMPLOYEE OR CONTRACTOR?

EMPLOYEE OR CONTRACTOR? EMPLOYEE OR CONTRACTOR? Deciding between an employee or contractor Contracting has emerged as an alternative to the traditional employment relationship. A contractor can be engaged directly as a natural

More information

Global Payroll Association Presents. Australia

Global Payroll Association Presents. Australia Global Payroll Association Presents Australia 12 Global Payroll Association Presents A brief country overview: Australia A Brief Country Overview and Payroll Highlights Australia is the world s sixth largest

More information

INDEX: WWW.FIRSTBOOKKEEPING.COM.AU

INDEX: WWW.FIRSTBOOKKEEPING.COM.AU INDEX: ü Step 1 Getting started in business registrations Page 3-4 ü Step 2 What you need to know about business income tax Page 5 6 ü Step 3 Business Expenses what to claim Page 7 ü Step 4 Working from

More information

Statement of formulas for calculating amounts to be withheld

Statement of formulas for calculating amounts to be withheld Schedule Pay as you go (PAYG) withholding NAT 00 Statement of formulas for calculating amounts to be withheld For payments made on or after July 0 This document is a withholding schedule made by the Commissioner

More information

SALARY PACKAGING SUPERANNUATION GUIDE TO EMPLOYEES

SALARY PACKAGING SUPERANNUATION GUIDE TO EMPLOYEES SALARY PACKAGING SUPERANNUATION GUIDE TO EMPLOYEES Superannuation Introducing Salary Packaging Salary packaging has been made available to all staff of the University through the Enterprise Agreement process.

More information

Employee Information Guide. Salary Packaging

Employee Information Guide. Salary Packaging Guide Salary Packaging April 2014 Contents Contents... 2 Disclaimer... 4 1. Introduction... 5 1.1 About this guide... 5 1.2 Financial Advice... 5 1.3 What is Salary Packaging?... 5 1.4 Who is eligible

More information

Pay as you go withholding

Pay as you go withholding Introduction for employers Pay as you go withholding What you need to know Our commitment to you We are committed to providing you with accurate, consistent and clear information to help you understand

More information

44. FAIR PAY AND CONDITIONS STANDARD

44. FAIR PAY AND CONDITIONS STANDARD Australian Master Human Resources Guide 45. NATIONAL EMPLOYMENT STANDARDS (NES) Janet Wood Workplace Relations Writer and Consultant [ 45-010] Introduction Under the Fair Work Act 2009 (FW Act), the National

More information

CONTRACTORS SUBCONTRACTOR PREMIUMS

CONTRACTORS SUBCONTRACTOR PREMIUMS WORKERS COMPENSATION AND INJURY MANAGEMENT FACT SHEET 9 INFORMATION FOR PRINCIPAL CONTRACTORS SUBCONTRACTOR PREMIUMS This Fact Sheet provides a guide to certain principal contractor responsibilities under

More information

General practice registrar employment agreement. 2015 and 2016 training year

General practice registrar employment agreement. 2015 and 2016 training year General practice registrar employment agreement 2015 and 2016 training year 1 This employment agreement template contains the standard contractual agreements as per the Fair Work Act 2009, and the 2015

More information

Tax deductible superannuation contributions

Tax deductible superannuation contributions Tax deductible superannuation contributions TB 35 TECHNICAL SERVICES ISSUED ON 29 OCTOBER 2014 ADVISER USE ONLY VERSION 1.1 Summary Employers and certain individuals can claim a tax deduction for contributions

More information

QUEENSLAND TREASURY FRR 3C EMPLOYEE BENEFITS EXPENSES AND KEY MANAGEMENT PERSONNEL REMUNERATION

QUEENSLAND TREASURY FRR 3C EMPLOYEE BENEFITS EXPENSES AND KEY MANAGEMENT PERSONNEL REMUNERATION QUEENSLAND TREASURY 2015-16 FINANCIAL REPORTING REQUIREMENTS FOR QUEENSLAND GOVERNMENT AGENCIES FRR 3C EMPLOYEE BENEFITS EXPENSES AND KEY MANAGEMENT PERSONNEL REMUNERATION INTRODUCTION Policy items, indicated

More information

Tax table for back payments

Tax table for back payments Schedule 30 Pay as you go (PAYG) withholding NAT 3348 Tax table for back payments Including lump sum payments in arrears. FOR PAYMENTS MADE ON OR AFTER 1 JULY 2010. This document is a withholding schedule

More information

Paid Parental Leave scheme Employer Toolkit

Paid Parental Leave scheme Employer Toolkit Paid Parental Leave scheme Employer Toolkit July 2011 www.centrelink.gov.au Table of contents Purpose of the toolkit 3 Section one What employers need to know about the Paid Parental Leave scheme 4 About

More information

DOING BUSINESS IN AUSTRALIA

DOING BUSINESS IN AUSTRALIA DOING BUSINESS IN AUSTRALIA DEMOGRAPHICS The population of Australia is approximately 22 million. There are six states and two territories. The capital city is Canberra which is located in the Australian

More information

SAMPLE. Not for training purposes. Facilitator Guide BSBWRT301A Write simple documents. 1 st Edition 2009

SAMPLE. Not for training purposes. Facilitator Guide BSBWRT301A Write simple documents. 1 st Edition 2009 Part of a suite of support materials for the BSB07 Business Services Training Package Facilitator Guide 1 st Edition 2009 Acknowledgment Innovation and Business Industry Skills Council (IBSA) would like

More information

How To Setup & Use Insight Salon & Spa Software Payroll - Australia

How To Setup & Use Insight Salon & Spa Software Payroll - Australia How To Setup & Use Insight Salon & Spa Software Payroll - Australia Introduction The Insight Salon & Spa Software Payroll system is one of the most powerful sections of Insight. It can save you a lot of

More information

2.4 GST and Tax Invoices. 2.4.1 Introduction to the GST

2.4 GST and Tax Invoices. 2.4.1 Introduction to the GST 2.4 GST and Tax Invoices 2.4.1 Introduction to the GST The Goods and Services Tax (GST) commenced in Australia on 1 July 2000. The principle Act governing the operation of the GST is the Goods and Services

More information

Understanding Employee Entitlements using MYOB software

Understanding Employee Entitlements using MYOB software Understanding Employee Entitlements using MYOB software copyright Veechi Curtis www.veechicurtis.com.au Veechi Curtis Understanding Employee Entitlements using MYOB software 1 Table of Contents UNDERSTANDING

More information

Payroll Control Files User Guide

Payroll Control Files User Guide Payroll Control Files User Guide Created in version 2009.4.0.117 1/16 Table of Contents Payroll Control Files... 2 System... 3 Pay Codes... 5 Overview... 5 Pay Type... 6 Location on Pay Summary... 7 Criteria...

More information

Outsourcing Housekeeping Services in Australia: Compliance Considerations

Outsourcing Housekeeping Services in Australia: Compliance Considerations Outsourcing Housekeeping Services in Australia: Compliance Considerations PLAN SOURCE ASSESS DEVELOP MANAGE CHANDLERMACLEOD.COM Overview The hospitality industry in Australia has seen a remarkable increase

More information

SAMPLE. Not for training purposes. Student Workbook. BSBHRM512 Develop and manage performance-management processes.

SAMPLE. Not for training purposes. Student Workbook. BSBHRM512 Develop and manage performance-management processes. Student Workbook BSBHRM512 Develop and manage performance-management processes 1 st Edition 2015 Part of a suite of support materials for the BSB Business Services Training Package Copyright and Trade

More information

Defence Bank Pension Pension Tax File Number Declaration

Defence Bank Pension Pension Tax File Number Declaration Defence Bank Pension Pension Tax File Number Declaration < Instructions This declaration is NOT an application for a tax file number. Please print neatly in BLOCK LETTERS and use a BLACK pen. Print X in

More information

Copyright Notice: Originating Author: Edited June 2011: Publishers: ISBN 978-1-921885-51-8

Copyright Notice: Originating Author: Edited June 2011: Publishers: ISBN 978-1-921885-51-8 A Step by Step Approach to Set up and operate a Computerised Accounting System using MYOB AccountRight v19 Copyright Notice: Copyright 2011 Software Publications Pty Ltd. All rights reserved. No part of

More information

Tax file number declaration

Tax file number declaration instructions and form for taxpayers Individuals Tax file number declaration The information you provide in this declaration will enable your payer to work out how much tax to withhold from payments made

More information

Locum guide for optometrists

Locum guide for optometrists Locum guide for optometrists 1. Introduction A locum is a person who provides professional optometric services, on an irregular basis, to other optometrists. The period of the locum might be a few hours,

More information

Payroll tax Administration

Payroll tax Administration Page 1 Agenda Where are wages taxable Thresholds and rates Liable and exempt wages Contractors and employment agents Grouping provisions What s new across the States/Territories Page 2 Payroll tax Administration

More information

terms of business australia engagement of permanent staff services

terms of business australia engagement of permanent staff services terms of business terms of business australia Welcome to Randstad Randstad is one of the world s leading recruitment and HR services companies. Our vision both locally and globally is to be the number

More information

The Employer s Guide to Child support

The Employer s Guide to Child support The Employer s Guide to Child support Information for employers of separated parents humanservices.gov.au Contents Child Support services 3 Separation and the impacts on business 3 Employer deductions

More information

Preamble A. Where services are performed wholly in one jurisdiction section 11(1)(a) Ruling B. Where services are performed in more than

Preamble A. Where services are performed wholly in one jurisdiction section 11(1)(a) Ruling B. Where services are performed in more than Revenue Rulings Nexus Provisions Payroll Tax Act 2007 Revenue Ruling Ruling history Ruling no. Status Current Issue date May 2011 Replaces - Dates of effect From 1 July 2009 To - Preamble The nexus provisions

More information

Financial Reporting Requirements for Queensland Government Agencies

Financial Reporting Requirements for Queensland Government Agencies Financial Reporting Requirements for Queensland Government Agencies APG 7 Accounting for Employee Benefits Introduction The purpose of this APG is to provide guidance regarding the calculation of employee

More information

Payroll Tax Act 2011. Republication No 6 Effective: 25 November 2015. Australian Capital Territory A2011-18. Republication date: 25 November 2015

Payroll Tax Act 2011. Republication No 6 Effective: 25 November 2015. Australian Capital Territory A2011-18. Republication date: 25 November 2015 Australian Capital Territory A2011-18 Republication No 6 Effective: 25 November 2015 Republication date: 25 November 2015 Last amendment made by A2015-49 (republication for amendments by A2015-48 and A2015-49)

More information

Completing your Superannuation guarantee charge statement quarterly

Completing your Superannuation guarantee charge statement quarterly Instructions and form for employers Completing your Superannuation guarantee charge statement quarterly This statement is to be used for quarters starting on or after 1 July 2003. To obtain additional

More information

Salary Packaging. Information Kit. Catholic Schools Office Diocese of Lismore

Salary Packaging. Information Kit. Catholic Schools Office Diocese of Lismore Salary Packaging Information Kit Catholic Schools Office Diocese of Lismore 13 TABLE OF CONTENTS SALARY PACKAGING... 1 HOW IT WORKS... 1 SALARY PACKAGING AND THE OPERATION OF INCOME TAX LEGISLATION...

More information

MISSION AUSTRALIA COMMUNITY SERVICES ENTERPRISE AGREEMENT 2011-2014 COMMISSIONER MCKENNA SYDNEY, 9 AUGUST 2011

MISSION AUSTRALIA COMMUNITY SERVICES ENTERPRISE AGREEMENT 2011-2014 COMMISSIONER MCKENNA SYDNEY, 9 AUGUST 2011 [2011] FWAA 5229 DECISION Fair Work Act 2009 s.185 Enterprise agreement Mission Australia (AG2011/10881) MISSION AUSTRALIA COMMUNITY SERVICES ENTERPRISE AGREEMENT 2011-2014 Social, community, home care

More information

Technical Bulletin: Eligibility and process for claiming tax deductions for personal super contributions made in 2013/14

Technical Bulletin: Eligibility and process for claiming tax deductions for personal super contributions made in 2013/14 Technical Bulletin: Eligibility and process for claiming tax deductions for personal super contributions made in 2013/14 December 2013 1 In brief The finer points of the tax deduction rules need to be

More information

INDEPENDENT SERVICES CONTRACTOR PROCEDURE

INDEPENDENT SERVICES CONTRACTOR PROCEDURE FINANCE AN RESOURCE INEPENENT SERVICES CONTRACTOR PROCEURE Parent Policy Title Independent Services Contractor Policy Associated ocuments Staff Conduct and Compliance Policy Staff Conduct and Compliance

More information

Current Contractors FAQs

Current Contractors FAQs Current Contractors FAQs PageGroup takes pride in ensuring that your contracting experience is as smooth and hassle free as possible. Therefore, this document has been created to assist you with your frequently

More information

How super is taxed. VicSuper FutureSaver Member Guide

How super is taxed. VicSuper FutureSaver Member Guide How super is taxed VicSuper FutureSaver Member Guide Date prepared 1 July 2015 The information in this document forms part of the VicSuper FutureSaver Product Disclosure Statement (PDS) dated 1 July 2015.

More information

www.sro.vic.gov.au / sro@sro.vic.gov.au / 13 2161 2006 Pay-roll Tax Superannuation Benefits Circular

www.sro.vic.gov.au / sro@sro.vic.gov.au / 13 2161 2006 Pay-roll Tax Superannuation Benefits Circular www.sro.vic.gov.au / sro@sro.vic.gov.au / 13 2161 2006 Pay-roll Tax Superannuation Benefits Circular Contents Preface........................................................................... 2 Introduction...........................................................................

More information

What does it mean? Payroll is the process and systems that businesses have in place to pay wages and salaries to directors and employees.

What does it mean? Payroll is the process and systems that businesses have in place to pay wages and salaries to directors and employees. Payroll Procedures Payroll is the amount of salary, wages, bonuses and deductions paid to employees. 3.1.1 Payroll What does it mean? Payroll is the process and systems that businesses have in place to

More information

Application for a WorkCover Insurance Policy: Instructions for completing the form

Application for a WorkCover Insurance Policy: Instructions for completing the form Application for a WorkCover Insurance Policy: Instructions for completing the form Victorian WorkCover Authority APPLYING FOR WORKPLACE INJURY INSURANCE IN VICTORIA WHAT IS WORKCOVER? WorkCover is a compulsory

More information

Company tax return 2015

Company tax return 2015 Company tax return 2015 Day Month Year Day Month Year to Or specify period if part year or approved substitute period tes to help you prepare this tax return are in the Company tax return instructions

More information

LOCUM TENENS GUIDE FOR OPTOMETRISTS

LOCUM TENENS GUIDE FOR OPTOMETRISTS LOCUM TENENS GUIDE FOR OPTOMETRISTS CONTENTS PAGE Contents 2 Introduction 3 Steps to Take (In Approximate Order) 4 Attachment A Sample Tax Invoice (GST Purposes) 9 Attachment B Sample Locum Agreement 10

More information

REGISTRATION FOR WORKCOVER INSURANCE FORM

REGISTRATION FOR WORKCOVER INSURANCE FORM REGISTRATION FOR WORKCOVER INSURANCE FORM ASSISTANCE WITH THIS FORM Guidance on who needs to register for WorkCover Insurance and completing this form can be found on page 5. WorkCover use only Registration

More information

How to complete the PAYG payment summary individual non business

How to complete the PAYG payment summary individual non business Instructions for PAYG withholding payers How to complete the PAYG payment summary individual non business Instructions to help you complete PAYG payment summary individual non business (NAT 0046) WHEN

More information

Plumbing apprentices

Plumbing apprentices Master Builders INDUSTRIAL RELATIONS IR14 07/2012 Plumbing apprentices WAGES & ALLOWANCES FOR PLUMBING APPRENTICES EFFECTIVE 1 JULY 2012 As a result of the transition of state awards to modern awards,

More information

INTERNATIONAL PRODUCTION IN AUSTRALIA

INTERNATIONAL PRODUCTION IN AUSTRALIA INTERNATIONAL PRODUCTION IN AUSTRALIA GOODS & SERVICES TAX (GST) & CAST/CREW WITHHOLDING TAX GUIDE FOR FOREIGN PRODUCERS Prepared by Moneypenny Services in conjunction with Disclaimer The information has

More information

QuickBooks Online Payroll Getting Started Guide. January 2016 Powered by

QuickBooks Online Payroll Getting Started Guide. January 2016 Powered by QuickBooks Online Payroll Getting Started Guide January 2016 Powered by Table of Contents Payroll Settings... 2 Business Settings... 3 ABA settings... 3 ATO Supplier settings... 7 Pay Slips... 9 Chart

More information

Super taxes, caps, payments, thresholds and rebates

Super taxes, caps, payments, thresholds and rebates Fact Sheet Super taxes, caps, payments, thresholds and rebates This fact sheet provides a useful one-stop reference guide to the tax rates, caps, thresholds and rebates that apply or are related to superannuation

More information

Personal deductible superannuation contributions

Personal deductible superannuation contributions Last updated: 1 January 2011 Personal deductible superannuation contributions People who are entirely self employed, such as those operating their business as a sole trader or through a partnership, are

More information

South Australian Building Industry. Redundancy Scheme Trust EMPLOYERS GUIDE

South Australian Building Industry. Redundancy Scheme Trust EMPLOYERS GUIDE South Australian Building Industry Redundancy Scheme Trust EMPLOYERS GUIDE Contents Page The Trust 3 Registering as an Employer 4 Registering your Employees 4 Paying Contributions 5 Lodging and Paying

More information

University-wide. Staff Only Students Only Staff and Students. Vice-Chancellor. Director, Human Resources

University-wide. Staff Only Students Only Staff and Students. Vice-Chancellor. Director, Human Resources Name of Policy Salary Packaging Policy Description of Policy This policy covers the provision for Salary Packaging at ACU. University-wide Policy applies to Specific (outline location, campus, organisational

More information

Estate planning: Taxation of deceased estates

Estate planning: Taxation of deceased estates TB 20 Estate planning: Taxation of deceased estates Issued on 15 November 2010. Summary Under Australian law there are no duties, however, income and some capital transactions may be taxed as a consequence

More information

2014 Year End Reminders and Obligations

2014 Year End Reminders and Obligations Mogg Osborne Pty Ltd 2014 Year End Reminders and Obligations Another financial year is about to finish! As a business owner, there are many obligations that you need to consider and action over the next

More information

Publishers: Software Publication Pty Ltd [ABN 75078026150] Head Office Sydney Unit 10, 171 Gibbes Street Chatswood NSW 2067 1800 146 542

Publishers: Software Publication Pty Ltd [ABN 75078026150] Head Office Sydney Unit 10, 171 Gibbes Street Chatswood NSW 2067 1800 146 542 Acknowledgments Copyright/Trademark Information: MYOB is the registered trademark of MYOB Technology Pty Ltd. Screen captures from MYOB Accounting v16 and v17 reproduced with permission. Copyright 2006

More information

RECENT INCOME TAX CHANGES

RECENT INCOME TAX CHANGES RECENT INCOME TAX CHANGES Increased Medicare Levy Low Income Thresholds The Medicare Levy low-income thresholds for families and dependent child-student component of the threshold have been changed to

More information

DOING BUSINESS IN AUSTRALIA. Presented by Sean Urquhart Tax Partner at Nexia Australia T: 61 2 9251 4600 E: surquhart@nexiacourt.com.

DOING BUSINESS IN AUSTRALIA. Presented by Sean Urquhart Tax Partner at Nexia Australia T: 61 2 9251 4600 E: surquhart@nexiacourt.com. DOING BUSINESS IN AUSTRALIA Presented by Sean Urquhart Tax Partner at Nexia Australia T: 61 2 9251 4600 E: surquhart@nexiacourt.com.au DISCLAIMER The material contained in this publication is in the nature

More information

REQUEST FOR WITHDRAWAL

REQUEST FOR WITHDRAWAL REQUEST FOR WITHDRAWAL If you need help For assistance call NGS Super Customer Service Team on 1300 133 177. Step 1. Complete your personal details Please print in black or blue pen, in uppercase, one

More information

Super Co-contribution How it works

Super Co-contribution How it works Super Co-contribution How it works What is the super co-contribution? The Super Co-contribution is an Australian Government initiative to assist eligible individuals to save for their retirement. Changes

More information

Income Tax Return Information Checklist for Company For the Year Ended 30 th June 2013

Income Tax Return Information Checklist for Company For the Year Ended 30 th June 2013 Income Tax Return Information Checklist for Company For the Year Ended 30 th June 2013 IMPORTANT NOTE WORKFLOW MANAGEMENT As your 2013 Tax Return is due for lodgment by the 15 th May 2014 (or as otherwise

More information

Superannuation. your obligation as an employer

Superannuation. your obligation as an employer Superannuation your obligation as an employer By Chris Campbell September 2014 Overview Superannuation is a significant cost of employing staff. This expense should be factored into your business plan

More information

HOW TO SET UP PAYROLL

HOW TO SET UP PAYROLL HOW TO SET UP PAYROLL D I R E C T T R A N S F E R S T O B A N K If you wish to make transfers directly to your bank, in Company Details > Constants Tab, select your bank and on the Other Tab enter your

More information

Disaster Recovery Allowance NSW East Coast Storms and Flooding April 2015

Disaster Recovery Allowance NSW East Coast Storms and Flooding April 2015 Disaster Recovery Allowance NSW East Coast Storms and Flooding April 205 Do you need an interpreter when dealing with us? 7 Do any of the following apply to you? This includes an interpreter for people

More information

Hotel and Tavern Workers State Award Summary

Hotel and Tavern Workers State Award Summary Hotel and Tavern Workers State Award Summary Things to check as an employee or employer include: Pay rates Employment of children Allowances Overtime rates Public holidays Meal breaks Leave entitlements

More information

Tax table for employment termination payments

Tax table for employment termination payments Schedule 32 Pay as you go (PAYG) withholding NAT 70980 Tax table for employment termination payments Including delayed termination payments FOR PAYMENTS MADE ON OR AFTER 1 JULY 2013 For a full list of

More information

investment portfolio service

investment portfolio service investment portfolio service overview Cavendish is a specialist administrator of Self Managed Superannuation Funds (SMSFs). Our overriding business objective is to provide our clients the Trustees of the

More information

www.superstaff.co.nz PO Box 11766 Ellerslie 1542 Auckland 0800 787379 TERMS OF BUSINESS

www.superstaff.co.nz PO Box 11766 Ellerslie 1542 Auckland 0800 787379 TERMS OF BUSINESS The Engagement of Temporary Employees TERMS OF BUSINESS 1. You ( the Client ) are deemed to have accepted the Terms of Business by engaging a Temporary Employee ( Temporary ) introduced to the Client by

More information

bookkeeping & accounting essentials

bookkeeping & accounting essentials LIA ST RA AU bookkeeping & accounting essentials PR OP ER T Y OF CE NG SA A M GE PL L E EA PA R GE NI S NG workbook ISBN: 978-0170187183 For learning solutions, visit cengage.com.au 9 780170 187183 RODGERS

More information

Caltex Australia Limited (CAL)

Caltex Australia Limited (CAL) Australian Tax Transparency At Caltex, we exercise care in everything we do. A culture of operational excellence is formally supported through an enterprise-wide risk management framework and our management

More information

Managing the tax affairs of someone who has died

Managing the tax affairs of someone who has died Page 1 of 13 Managing the tax affairs of someone who has died Introduction This guide will help you finalise the tax affairs of a deceased person. It tells you what tax returns you may need to lodge and

More information

Loss of earnings benefits

Loss of earnings benefits Loss of earnings benefits Current from 1 July 2014 About loss of earnings benefits The TAC can pay you loss of earnings benefits while you are unable to return to work due to your accident injuries. Loss

More information

How super is taxed guide (AP.4)

How super is taxed guide (AP.4) How super is taxed guide (AP.4) Issued 1 January 2016 The information in this document forms part of the ESSSuper Accumulation Plan Product Disclosure Statement dated 1 January 2016. Contents Providing

More information

Disaster Recovery Allowance South Australia Pinery Bushfire November 2015

Disaster Recovery Allowance South Australia Pinery Bushfire November 2015 Disaster Recovery Allowance South Australia Pinery Bushfire vember 2015 1 Please read this before answering the following questions. The Disaster Recovery Allowance is for people who can demonstrate they

More information

Reliance Super. Taxation Supplement. 14 March 2014. a membership category of Maritime Super

Reliance Super. Taxation Supplement. 14 March 2014. a membership category of Maritime Super Taxation Supplement 14 March 2014 Contents Tax on contributions 2 Tax on rollovers 3 Tax on investment earnings 3 Tax on super benefits 3 Spouse tax offset 7 Tax deductions for the self-employed 7 Low

More information

Employer guide for reportable employer superannuation contributions

Employer guide for reportable employer superannuation contributions Page 1 of 15 Employer guide for reportable employer superannuation contributions In the 2010-11 Federal Budget the government announced future changes to super. These changes, if passed by parliament,

More information

In a nutshell... Article published in Issue 1, 2010-11 of The Taxpayer, dated 5 July 2010. ...the full article follows

In a nutshell... Article published in Issue 1, 2010-11 of The Taxpayer, dated 5 July 2010. ...the full article follows Article published in Issue 1, 2010-11 of The Taxpayer, dated 5 July 2010 In a nutshell... Reportable fringe benefits and superannuation Payment summaries, detailing an employee s remuneration and taxes

More information

baggetta & co accountants financial planners self managed super funds 2013 Individual Tax Return Checklist

baggetta & co accountants financial planners self managed super funds 2013 Individual Tax Return Checklist baggetta & co accountants financial planners self managed super funds 2013 Individual Tax Return Checklist Provide all supporting documentation to substantiate your claims Such as copies of receipts, tax

More information

Salary Packaging. Employee Information Booklet

Salary Packaging. Employee Information Booklet For more copies please Email:info@salary.com.au Salary Packaging Employee Information Booklet Managed by Visit www.salary.com.au today And view your salary package As at July 2009 FOR FAST, FRIENDLY SERVICE,

More information

NAB Commercial Cards Liability Insurance

NAB Commercial Cards Liability Insurance NAB Commercial Cards Liability Insurance Policy Information Booklet Preparation date: 13 May 2014 Effective date: 1 June 2014 QM5030 0614 Contents Important Information 2 Details of the Insurance 3 Sanctions

More information

Changes ahead for VET trainers and assessors

Changes ahead for VET trainers and assessors Changes ahead for VET trainers and assessors For further information about any other work being undertaken by Innovation and Business Skills Australia (IBSA), please visit www.ibsa.org.au Innovation &

More information

AUSTRALIAN LIVESTOCK & PROPERTY AGENTS ASSOCIATION LTD.

AUSTRALIAN LIVESTOCK & PROPERTY AGENTS ASSOCIATION LTD. AUSTRALIAN LIVESTOCK & PROPERTY AGENTS ASSOCIATION LTD. INDEPENDENT CONTRACTORS KIT FOR LIVESTOCK & PROPERTY AGENTS D ISCL A IM E R The Australian Livestock & Property Agents Association Ltd (ALPA) believes

More information

Lexis Back Office - Payroll. Getting Started

Lexis Back Office - Payroll. Getting Started Lexis Back Office - Payroll Getting Started ADP's Trademarks The ADP Logo is a registered trademark of ADP of North America. Third-Party Trademarks LexisNexis, Lexis, and the Knowledge Burst logo are registered

More information

Standard Terms of Engagement. and. Terms of Business

Standard Terms of Engagement. and. Terms of Business Standard Terms of Engagement and Terms of Business Contents 1. Standard Terms of Engagement of Keirs Carr... 4 1.1 Accounting Services... 4 Accounting Services... 4 Compilation of Financial Statements...

More information

PERSONAL ACCIDENT CLAIM FORM

PERSONAL ACCIDENT CLAIM FORM PERSONAL ACCIDENT CLAIM FORM OFFICE USE ONLY Claim Number Reference Number Complete this form if: You have suffered an accident, outside working hours and wish to claim weekly, capital and/or broken bones

More information

Year-end Tax Planning Guide - 30 June 2013 BUSINESSES

Year-end Tax Planning Guide - 30 June 2013 BUSINESSES Year-end Tax Planning Guide - 30 The end of the financial year is fast approaching. In the lead up to 30 June, this newsletter covers some of the year-end tax planning matters for your consideration. BUSINESSES

More information

How to complete the PAYG payment summary individual non-business form

How to complete the PAYG payment summary individual non-business form Instructions for PAYG withholding payers How to complete the PAYG payment summary individual non-business form Use these instructions when completing a PAYG payment summary individual non-business (NAT

More information

Notes on the Small Business Tax Interview Checklist

Notes on the Small Business Tax Interview Checklist Notes on the Small Business Tax Interview Checklist The interview checklist are a series of questions to assist client sand tax practitioners complete tax returns efficiently and consistently and help

More information