Over three days 4 courses will be run to cover off the following Australian payroll topics:

• Superannuation

• Payroll Tax

• Salary Packaging and FBT

• Terminations

Course Venue:

NZPPA Training Centre, Level 5, 6-8 High Street, Auckland City 

Course is fully catered.

Course Cost: 

• NZPPA Member: $1800 + GST

• NZPPA Non Member: 2400 + GST 

*For two or more attendees discounts can be applied, please contact [email protected] 

All attendees will be provided with a 4 comprehensive manuals to take away. 

Course content: 

Superannuation 

The superannuation workshop is designed to give payroll officers an understanding of superannuation in Australia with a focus on the definition of Ordinary Time Earnings used for calculating employer contributions. 

2007 saw major changes to superannuation and its administration. ETPs, can now longer be directed to super, age based limits were abolished and we saw the end of RBLs and changes in reporting requirements for the ATO and super funds. 

2009 heralded further changes to the definition of Ordinary time Earnings and the introduction of Reportable Employer Superannuation Contributions. 

This session covers all of these changes and more. By providing hands on exercises, participants are able to put the concepts that they have learnt into practice with the support of our trainers. 

1. History of Superannuation in Australia

2. Types of Super Funds

• Defined Benefit

• Accumulated

3. The Guarantee

• Who is eligible

• Expatriates and superannuation

• Earnings Base – Ordinary Time Earning 1/7/2008 and beyond

• Max salary superannuation cap

• Payment dates

• Salary Sacrifice

i. Effective and Non Effective arrangements

ii. Total Remuneration Packages and superannuation guarantee

• Superannuation Guarantee Charge

i. What it is and how to pay it.

4. Employee Choice of Super Fund

5. Super and ETPs

6. Tax and Superannuation

• Preservation

• Transition to retirement

• Superannuation Splitting

• Reasonable Benefit Limits 

Payroll Tax 

The payroll tax workshop is designed to give payroll officers an understanding of the payroll tax requirements in each State including FBT, contractors and grouping provisions. The administration and payment of payroll tax can be a confusing and complicated process.

Each State and Territory imposes its own regulations, thresholds and wages definition for the payment of payroll tax. Once an employer commences to pay across State boundaries compliance issues make it even more complicated. 

This section of the course provides participants with the skills to ensure compliance with all State and Territory regulations. Participants receive instruction and will complete hands on exercises in how to prepare a payroll tax reconciliation, what items to include and the calculation of thresholds when a company is grouped and or trades across State boundaries. 

1. Outline

2. Definition of “Wages”

• What wages to include and exclude

• Fringe Benefits

i. Which benefits are payroll taxable

ii. Valuation of Fringe Benefits

• Superannuation Contributions

i. Employee contributions

ii. Super Guarantee Levy

• Salary sacrifice

• Allowances

• Termination Payments

i. Leave payments

ii. In lieu of notice payments

iii. Redundancy and gratuity payments

• Payments to Contractors

• Employment agencies

• Expatriates and Interstate Wages

3. Grouping Provisions

• When will a company be grouped.

• Business grouping rules

i. Related Companies

ii. Common employees

iii. Common control

iv. Direct/Indirect

v. Interest

• Grouping across State and Territory boundaries

4. Common Pitfalls when paying payroll tax and how to avoid them. 

Salary Packaging & FBT 

The Salary Packaging and FBT workshop is designed to give payroll officers an understanding of salary packaging principles and FBT regulations. It aims to provide payroll officers with the skills to structure salary packages with a view to tax effectiveness. 

It aims to provide payroll officers with the skills to administer and process salary packages and to understand the FBT ramifications.Attracting and keeping good staff is one of the most important issues faced by employers in today’s tight human resources market. Employers who offer salary packaging can set themselves apart from the rest and clearly define themselves as employers of choice. The one day salary packaging and FBT workshop is designed to give payroll officers an understanding of FBT rules and regulations and salary packaging principles. 

The section of the course examines the most effective items to sacrifice and common fringe benefits such as novated leases, car parking and living away from home allowances. Participants gain experience in completing calculations of salary sacrifice arrangements including the calculation of the FBT liability, superannuation adjustments and changes in the amount of PAYG tax which must be withheld. The course also reviews total remuneration packages and the handling of this form of remuneration on termination of employment. 

1. Fringe Benefit Tax

• Gross up rates and calculation of FBT

• Types of Benefits

1. Loans

2. Entertainment

3. Property

4. Residual

5. Expense payments and the “otherwise deductible rule”

2. Salary Packaging

• Exempt benefits

• Motor vehicles and employee contributions

• Car parking

• LAFHA

1. reasons for payment

2. accommodation and food component

• Superannuation

• Total Remuneration Packages

• Workplace Giving

• Salary package considerations

• Effective/non effective salary sacrifice

• Payroll tax considerations

• Reportable Fringe Benefit 

Terminations 

The termination workshop has been designed to give payroll officers a thorough and up-to-date knowledge of termination procedures from understanding legislation to calculating tax and completing required documentation. 

• Termination payments often pose a major hurdle for the payroll department.

• How do you tax entitlements?

• What is marginal tax?

• Classification of Employment Termination Payments

• How an employees age effects their termination payments

• Death of an employee 

With the major changes to Employment Termination Payments in July 2007, the issues surrounding terminations have become more complex. This part of the course demystifies this bewildering area and provides hands on experience of calculations. 

1. Major Causes of Termination

2. Legal Aspects of Terminations

3. Termination Payments

• Unpaid Salary

• Leave Entitlements

• Employment Termination Payments

1. In Lieu of notice

2. Severance Payments

3. Ex Gratia Payments

4. Sick Leave

5. RDOs

4. Taxation of Termination Payments

• Leave Entitlements

• ETPs

1. Invalidity

2. Early Retirement Schemes

3. Redundancy

4. Pre 1/7/1983

5. Excluded ETP’s and taxation

6. Non Excluded ETP’s and taxation

7. Whole of Income cap

5. Termination Documentation

• ETP Payment Summary