This course would suit a person new to Australian payroll to an advanced level (as a refresher).
Over 2 days participants will cover the following topics in depth.
Course content:
Australia in summary – Our Laws
Privacy
Work Rights in Australia
BECOMING AN AUSTRALIAN EMPLOYER
Terminology
Taxation & Levy requirements
Superannuation
WorkCover
Fringe benefits tax (FBT)
PAYG
- Business activity Statement (BAS)
- Documentation and Paperwork
- Tax File Number (TFN) Declaration
- Withholding declaration
- When are the forms required?
- What if an employee does not know their Tax File Number?
- Different tax rates
- Personal income tax rates
- Resident, tax free threshold claimed
- Non Resident – no tax free threshold is available
- HELP & SFSS
INDUSTRIAL RELATIONS IN AUSTRALIA
- The Fair Work Act
- National Employment Standards overview
- Staff engagement
- The Federal award system
- What awards contain
- Collective Agreements (CAs)
- Non award staff
- National Employment Standards in Detail
- Hours of work
- Flexible working arrangements
- Parental Leave
- Paid Parental Leave (PPL)
- Dad and partner’s leave
- Annual leave
- Personal Leave
- Unpaid carers leave
- Compassionate Leave
- Community service leave
- Jury service
- Voluntary emergency management activity
- Public holidays
- Termination entitlements
- Information statements
- Record keeping
- Pay records
- Fair Work Information Statement
LONG SERVICE LEAVE
- Background
- Taking leave
- Entitlement on termination
- Calculating the payment
- Cashing in rules
- Public holidays, leave without pay, parental leave
TERMINATIONS
The types of terminations
- Resignations, retirements and dismissals
- Redundancies and approved early retirement schemes
- Invalidities
- Death
Termination entitlements – industrial relations requirements
Employment termination payments (ETPs) – general
- ETP examples
- The calculations required
- Non excluded ETPs
- Excluded ETPs
- The ETP Cap Rules
Annual leave
- Redundancy, an approved early retirement scheme or invalidity
- Resignations, retirements and dismissals
Long service leave
- Redundancy
- Resignations, retirements and dismissals
- Long service leave calculations
- Dates used in tax calculations
Deceased employee payments
Long service leave template – Redundancy
Long service leave template – Resignation or Retiring
Employment Separation Certificate
PAYMENT OF TAXES AND LEVIES
- Superannuation
- Payroll Tax
- Workers Compensation
PAYROLL PROCESSES
- Allowances
BACK PAY, COMMISSIONS & BONUSES –ATO PROCESS
- Application
- Processes
- Case studies
OVERPAYMENTS – PRACTICAL ASPECTS
PAYG WITHHOLDING – REPAYMENT OF OVERPAID AMOUNTS
VARIATIONS TO DEDUCTING PAYG
CHILD SUPPORT
GARNISHEE ORDERS
YEAR-END PROCEDURES
PAYG
What goes on a Payment Summary
- Specific payments
Superannuation
- Reporting Super on Payment Summaries
Reportable fringe benefits
OTHER ITEMS OF INTEREST
Amending Payment Summaries
Recent Australian Payroll Changes
Location: TBA (but will be in the Auckland CBD.
Times: 9-4.15 (Both days)
Catering: Fully catered
Resources: Attendees will be provided with a full range of training materials that they can take away
Australian Payroll SME for this course:
Glynn Flaherty, holds a full Australian tax agent registration and is a chartered accountant and chartered tax adviser. He is regularly engaged to advise on all Australian taxation aspects as well as industrial relations to both the private and public sector.
Course of course:
- NZPPA member: $1150 + GST
- NZPPA non-member: $1450 + GST
Click here if you would like to book place (this course has limited number so bookings are on a first come first serve basis).
If you want to book more than one place please contact [email protected] and we will apply additional discounts.