Overview of Payroll in Australia 2019Australia 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

Luxembourg uses collective labour agreements as part of the employment law

Business expenses and benefits in kind

Employee obligations

some payroll systems can manage all the appropriate record keeping

The benefits in kind

but the company remains legally liable for any mistakes the outsource partner may make

• Refusing requests

What do you need to consider as a business

Build up to Gross Pay

A course to familiarise attendees with all the fundamentals of Australian payroll processing

o Preparation for the new tax year 2025-2026

Even if payrolls are outsourced it is still the employer’s responsibility to ensure all obligations are met and that tax and social security are correctly processed