在澳洲外派人員個人所得稅QA

在澳洲外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款

2.1. 徵收外派個人所得稅

聯邦政府通常制定與所得稅有關的法律，但各州和領地也有權徵稅。除了對收入和附加福利徵收聯邦稅外，各州還對雇主的工資徵稅。以下為以澳元申報與薪資相關的稅款。

澳洲的納稅年度是從7月1日到6月30日。澳洲把納稅年度也稱為財務年度,在該國以財務年度的說法更常見。

參考

2020 年財政部法修正案（針對新冠肺炎 (COVID-19) 經濟復甦的稅收計畫）法案（聯邦）（澳洲）。

1986 年所得稅稅率法

澳洲稅務局：

•附表 1 –計算預扣金額的公式說明

•稅務法規 2023/4，所得稅：現收現付預扣稅–誰是僱員？

•一鍵式薪資

•員工持股計劃

•醫療保險稅

•對來自非歧視條款國家的澳洲居民打工度假者課稅

Addy 控訴稅務專員案 [2021] HCA 34和澳洲稅務局裁決聲明

2.1. Income Taxes Imposed —

The federal government generally legislates laws in relation to income tax, but states and territories also have some power to levy taxes. In addition to federal taxes on income and fringe benefits, states have imposed taxes on payroll for employers. Employment-related taxes are stated below in Australian dollars.

The tax year in Australia is from July 1 to June 30. Australia also refers its tax year to financial year, and the term financial year is more commonly used in the country.

References

Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (Cth) (Austl.).

Income Tax Rates Act 1986

Australian Taxation Office:

• Schedule 1 – Statement of Formulas for Calculating Amounts to Be Withheld

• Taxation Ruling 2023/4, Income Tax: Pay As You Go Withholding – Who Is an Employee?

• Single Touch Payroll

• Employee Share Schemes

• Medicare Levy

• Taxation of Australian Resident Working Holiday Makers from Non-Discrimination Article Countries

Addy v Commissioner of Taxation [2021] HCA 34 and Australian Taxation Office Statement on Ruling

2.2. 雇主扣繳範圍

如果企業在澳洲有員工或其他工人（例如已簽訂自願預扣稅協議的合約工），則企業必須根據澳洲現收現付（PAYG）制度預扣, 預繳稅款。

2.2. Employer Coverage —

If a company has employees in Australia, or other workers (such as contract workers who have entered into voluntary withholding agreements), the company must withhold and pay taxes under Australia’s Pay As You Go (PAYG) system.

2.3. 員工個人所得覆蓋範圍

居民個人通常對其全球收入納稅，任何雙重徵稅均透過外國稅收抵免來免除。

為了避免雙重課稅，外國來源的收入按總額課稅，並可對來源地繳納的稅款進行外國所得稅抵扣。根據澳洲稅務局 (ATO) 的規定，如果一個人符合以下條件，則該人將被視為居民：

•居住在澳洲；

•在收入年度內實際居住在澳洲（包括離岸 200 海浬）超過 183 天；或者

•是聯邦政府退休金計畫的成員或該人的配偶或16 歲以下的子女。

2.3. Employee Coverage —

Resident individuals generally pay tax on their worldwide income, with any double taxation exempted through foreign tax offsets.

To avoid double taxation, income from foreign source is taxed on a gross basis and can be subject to foreign income tax offsets on taxes paid at source. According to the Australian Taxation Office (ATO), a person is treated as a resident if that individual:

• is resided in Australia;

• is physically present in Australia, including up to 200 nautical miles offshore, for more than 183 days in a year of income; or

• is a member of a Commonwealth Government superannuation scheme or the spouse or child under the age of 16 of that person.

2.4. 員工個人所得稅率和級距

儘管居民所得稅稅率範圍與非居民所得稅稅率範圍不同，但居民和非居民所得稅稅率均按累進稅率徵收。居民就業所得稅率為0至45%，非居民就業所得稅率為32.5%至45%。

澳洲有一個年度免稅薪資的門檻，在門檻內的居民無需繳納所得稅，但非居民則沒有這樣的門檻。當澳洲調整累進所得稅級數時，年度免稅門檻通常不一定會調整。

居民每年所得稅免稅門檻為18,200澳元。

自2024年7月1日至2025年6月30日生效，澳洲居民個人所得稅稅率以及每個稅級的納稅年度收入的最低和最高金額如下：

納稅年度的收入範圍（澳元）	所得稅稅率
18,200 澳元以下	0
18,200 澳元至 45,000 澳元	16%
45,000 澳元至 135,000 澳元	30%
135,000 澳元至 190,000 澳元	37%
超過 19 萬澳元	45%

自2020年7月1日至2024年6月30日，澳洲居民個人所得稅稅率以及每個稅級的最低和最高納稅年度收入金額如下：

納稅年度的收入範圍（澳元）	所得稅稅率
18,200 澳元以下	0
18,200 澳元至 45,000 澳元	19%
45,000 澳元至 120,000 澳元	32.5%
12 萬澳元至 18 萬澳元	37%
超過 18 萬澳元	45%

稅金扣除表可用於計算現收現付制下的個人員工薪資稅。 2% 的醫療保險稅是一種社會稅，為澳洲稅表中從僱員工資中預扣的所得稅之一，某些表中的最高稅率為 47%，是包括最高所得稅率 45% 和醫療保險稅的2%。

2.4. Rates and Thresholds —

Although the range of income tax rates for residents differs from the range of income tax rates for nonresidents, income tax rates are both levied on a progressive scale for residents and nonresidents. Employment income tax rates for residents range from zero to 45%, and employment income tax rates for nonresidents range from 32.5% to 45%.

Australia has an annual tax-free threshold, where residents are not required to pay income tax, while nonresidents do not have such a threshold. The annual tax-free threshold is not usually adjusted when Australia adjusts its progressive income tax brackets.

The annual tax-free threshold of income tax for residents is A$18,200.

Effective from July 1, 2024, to June 30, 2025, Australia’s personal income tax rates and minimum and maximum amounts of tax-year income for each tax bracket for residents are as follows:

Range of Income for Tax Year (Australian Dollars)	Income Tax Rate
Up to A$18,200	Zero
More than A$18,200 and up to A$45,000	16%
More than A$45,000 and up to A$135,000	30%
More than A$135,000 and up to A$190,000	37%
More than A$190,000	45%

Effective from July 1, 2020, to June 30, 2024, Australia’s personal income tax rates and minimum and maximum amounts of tax-year income for each tax bracket for residents were as follows:

Range of Income for Tax Year (Australian Dollars)	Income Tax Rate
Up to A$18,200	Zero
More than A$18,200 and up to A$45,000	19%
More than A$45,000 and up to A$120,000	32.5%
More than A$120,000 and up to A$180,000	37%
More than A$180,000	45%

Tax deduction tables can be used to calculate individual employee taxes for wages paid to employees under the PAYG system. The Medicare levy of 2% is a social tax that is one of the income taxes withheld from employees’ wage in the Australia’s tax tables. The maximum tax rate in some tables is 47%, which includes the maximum income tax rate of 45% and the Medicare levy of 2%.

2.5. 僱主扣繳稅號登記

雇主必須在首次被要求從付款中預扣一筆稅額之日前向澳洲稅務局 (ATO) 申請註冊，ATO 在註冊後可為雇主提供現收現付 (PAYG) 預扣稅帳戶。雇主必須在進行現收現付的支付之前註冊以獲得澳洲商業號碼 (ABN)。

2.5. Registration —

Employers must apply for registration with the Australian Taxation Office (ATO) before being required to withhold a tax amount from a payment for the first time. After registration, the ATO will provide employers with a Pay As You Go (PAYG) withholding account. Employers are required to register in order to get an Australian Business Number (ABN) before making PAYG payments.

2.6. 員工個人所得應稅金額

一般來說，所有薪水、工資和其他與工作相關的付款均須繳納現收現付預扣稅。

僱員的普通收入減去允許的扣除額後應納稅。俱樂部會費、遊艇、船隻和休閒設施（如滑雪小屋和度假別墅）的支付不允許扣除，除非可以確定此類設施的真正和實質業務需求。一些例外情況包括經證實的機動車輛費用、未超過限額的解僱費（在某些情況下，稅收可以降低到較低的稅率）、商務旅行費用以及特定的股票或員工股權計劃。

2.6. Taxable Amounts —

Generally speaking, all salaries, wages and other employment-related payments are subject to PAYG withholding.

Employees’ normal income minus allowable deductions are subject to tax. Payments for club dues, yachts, boats and leisure facilities such as ski lodges and holiday cottages are not allowable deductions unless a genuine and substantive business need for such facilities can be determined. Some exceptions include substantiated motor vehicle expenses, severance pay up to certain limits (in some cases taxes can be reduced to a lower rate), business travel expenses and specific stock or employee share plans.

2.7. 扣繳方法

雇主必須根據澳洲稅務局網站上的表格預扣所得稅。表中列出了不同等級的周收入金額的預扣稅百分比，從 19% 到 47% 不等，其中包括醫療保險稅。

雇主必須根據每週收入等級，預扣外籍勞工的收入所得稅，稅率從 32.5% 到 45%。

員工必須向雇主提交稅號 (TFN) 聲明書。此表格列出可用於確定預扣金額的資訊。該文件必須在雇主收到後 14 天內發送至澳洲稅務局以及員工的養老基金或退休基金。

員工還可以填寫預扣聲明書，這可以進一步指導雇主確定預扣款金額。預扣稅聲明書無需向任何其他實體提交。此外，某些外國員工還可以享受外國居民預扣稅不同的變化。

如果外籍勞工因娛樂或體育活動、建築及相關活動或賭場博彩中介活動而收到付款，可以申請變更預扣金額。此外，在某些情況下，澳洲可能會給予一個團體的外國居民預扣義務的完全豁免權。

2.7. Withholding Methods —

Employers must withhold income tax according to a table on the website of the Australian Taxation Office. The table lists the percentage of withholding tax for different brackets of weekly income amounts, ranging from 19% to 47%, including the Medicare levy.

Employers must withhold income tax for foreign workers, depending on the weekly income bracket, from 32.5% to 45%.

Employees must submit a tax file number (TFN) declaration to employers. This form lists information that can be used to determine the withholding amounts. This document must be sent to the Australian Taxation Office and to the employee’s superannuation fund or retirement fund within 14 days of receipt by an employer.

Employees also may complete a withholding declaration, which can further guide employers in determining the withholding amounts. The withholding declaration does not need to be filed with any other entity. There is a foreign resident withholding variation available for some foreign workers.

Foreign workers may apply to vary the amount withheld if receiving payments for entertainment or sports activities, construction and related activities, or casino gaming junket activities. In addition, in some circumstances, Australia may grant an entity a full exemption from foreign resident withholding obligations.

2.8. 員工個人所得申報退稅及匯款

自2018 年7 月1 日起生效，當支付員工工資時, 使用一鍵式薪酬支付系統(STP) 的雇主必須使用具有STP 功能的軟體或服務提供商，去報告從員工工資中扣繳的金額。

澳洲稅務局 (ATO) 根據所得稅預扣金額有三個預扣週期，這些預扣週期的報告部分也適用於不使用一鍵式薪酬支付系統 (STP) 的雇主。付款義務根據預扣所得稅金額的不同而有所不同。

上一財政年度（即最近完成的7 月1 日至6 月30 日期間）預扣稅款超過100 萬澳元的雇主需要每週兩次以電子方式匯出預扣稅款（如果未符合STP 要求，則需電子方式提交該代扣稅款報告），一次是為週六至週二代扣的稅款，一次是為週三至週五代扣的稅款。如果週六或週日預扣稅款，則必須在該週六或週日之後的第二個週一之前匯給政府並向政府報告預扣稅款, 如果是在周一或週二預扣稅款，則必須在下週一之前將預扣稅款匯出並向政府報告, 如果是在週三預扣稅款，則應在該週三之後的第二個週四之前繳納匯款和交付報告, 如果是在週四或週五預扣稅款，則應在下週四之前繳納匯款和交付報告。

每年預扣稅款超過 25,000 澳元且不超過 100 萬澳元的雇主須按月繳納預扣稅，如果不使用STP 報告，也須每月在業務活動報表中報告有關預扣金額的數據。每年預扣金額 25,000 澳元以下的雇主須按季度繳納預扣稅，如果不使用STP 報告，也應按季度在業務活動報表中報告有關預扣金額的數據。

Single Touch Payroll：Single Touch Payroll (STP) 是澳洲政府的即時薪資數據報告系統。此電子系統允許雇主在向員工支付工資的同時，向政府報告與這些付款有關的現收現付 (PAYG) 預扣稅數據和退休金數據。透過 STP 處理資料須使用政府批准的具有 STP 功能的軟體。澳洲稅務局 (ATO) 承認那些被澳洲商業軟體產業協會列為支持 STP 的產品的提供者的自我認證。

雇主還可以選擇向政府支付從僱員工資中預扣的稅款的同時, 使用 STP 去報告有關從這些付款中預扣的稅款的數據。

自 2019 年 7 月 1 日起，所有雇主都必須使用 STP 去報告工資數據，但在 2019 年 7 月 1 日之前不需要使用 STP 且員工人數少於 20 人的雇主可以向 ATO 要求推遲至最晚自2019年9 月30 日起開始STP 報告。

ATO 使用術語「工資事件」來指雇主透過 STP 提交的每份報告，其中詳細說明了支付給員工工資所評估出的稅費和退休金提撥。員工在特定發薪日收到的稅費和退休金資料的「工資事件」必須在員工收到薪水當時或之前提供。

在7 月1 日至6 月30 日的一個財政年度中，透過STP 報告了他們需要報告的所有PAYG 數據的雇主可以在該期間之後的第一個7 月14 日之前向ATO 提供最終確定聲明，證明他們充分完成了全套數據在本財政年度期間透過 STP 確定其現收現付報告要求，並最終確定報告金額。 ATO 批准最終聲明後，雇主無需使用 PAYG 付款摘要向員工詳細說明透過 STP 報告的付款類型的數據，並且雇主無需向 ATO 提供 PAYG 預扣付款摘要年度報告財政年度的報告（PSAR），儘管雇主仍然可以選擇提供這些文件。未提交 ATO 批准的財政年度最終確定聲明的雇主必須向其僱員提供該財政年度的所有類型的 PAYG 付款摘要，這些摘要與他們在此期間收到的款項相對應，並且還必須向ATO 提交本財政年度的PSAR。

需要使用 STP 的雇主必須透過 STP 報告以下現收現付金額，並且基於這些金額的稅收和退休金提撥數據也需要透過 STP 報告：

•固定工資和薪水；

•支付給公司董事、官員和宗教修行者的款項；

•停工後恢復工作的付款；

•遣散費；

•未使用休假的工資；

•育嬰假工資以及父親和伴侶的工資；和

•季節性勞動力流動計劃的付款。

透過 STP 報告並最終確定上述付款類型（遣散費除外）擁有經批准的最終確定聲明的雇主, 無需使用 NAT 0046 表格, 即“付即用付款摘要—個人非企業”（縮寫為 INB）來報告有關向員工支付的此類付款的數據，但如果他們沒有得到該財政年度最終聲明的批准，則他們仍需要提交上述報告的。透過 STP 報告並最終確定遣散費擁有經批准的最終確定聲明的雇主無需使用表格 NAT 70868, “現收現付付款摘要—僱傭終止付款(ETP) “ 來報告有關向僱員支付遣散費的數據，但如果他們沒有得到該財政年度最終聲明的批准，則他們仍需要提交上述報告的。表格 NAT 73297，”現收現付付款摘要—國外就業(FEI)” 可以取代INB, 適用上述類型的付款, 為在國外工作或為東帝汶在澳大利亞聯合石油開發區(JPDA)工作的澳洲居民申報, 擁有經批准的最終聲明的雇主無需使用該表格來報告有關向此類僱員付款的數據, 但有一些例外情況。

上述不能使用 FEI 的付款類型包括遣散費、育嬰假工資、父親和伴侶工資以及季節性勞動力流動計劃的付款。

ATO 的網站提供了有關可透過 STP 自願報告的付款類型及相關信息，以及相應的 PAYG 付款摘要, 如果該期間的最終聲明獲得批准，則無需在財政年度內提交此類付款報告, 網站還指出目前無法透過STP 報告的付款類型以及將用於向員工報告有關付款的PAYG 付款摘要。

在7 月1 日至6 月30 日的財政年度中，透過STP 報告了所有需要報告的PAYG 數據的雇主可以在該財政年度之後的第一個7 月14 日之前向ATO 提供最終確定聲明，如果獲得ATO 的批准，他們就可以無需向其員工提供本財政年度的付款摘要，也無需向 ATO 提供本財政年度的現收現付預扣付款摘要年度報告 (PSAR), 但是雇主亦可以選擇提供這些文件。

如果雇主在一個財政年度內未透過 STP 向 ATO 提交詳細說明 PAYG 報告的最終聲明，或者其最終聲明未獲得 ATO 的批准，則必須每年在財政年度結束後提交一份 PAYG 預扣付款摘要年度報告 (PSAR）。

該報告必須表明在此期間為所完成的工作支付的所有款項以及從這些款項中預扣的金額。 PSAR 由多個具有不同截止日期的部分組成。其中包括NAT 3447 表格、”現收現付付款摘要年度報告”，其中詳細介紹了一般工資、薪水和其他與工作相關的付款以及從中預扣的稅款，該報告於報告的財政年度過後的8 月14日到期； NAT 12413 表，”現收現付預扣年度報告—向非居民付款”，該報告於報告的財政年度過後的 10 月 31 日到期。

對於透過 STP 提交的財政年度的最終聲明沒有獲得批准的雇主必須向其僱員提供該財政年度的現收現付付款摘要。員工的付款摘要有多種類型，如果 STP 最終聲明未獲批准，則必須向員工提供的付款摘要類型因員工的僱用情況和付款的特點而異。僱員、工人和其他收款人的現收現付付款摘要的一般類型根據可用性分為兩種類型，一種是存在官方表格並可從ATO 獲取的類型，另一種是不存在官方表格且其生成方式為根據 ATO 指示。

ATO 提供的正式表格中針對員工、工人和其他收款人的現收現付付款摘要的一般類型包括：

• NAT 0046 表格，現收現付付款摘要－個人非企業（縮寫為INB）；

• NAT 3283 表，現收現付付款摘要— ABN未引用的情況下預扣的稅款；

• NAT 70868 表，現收現付付款摘要—僱傭終止付款（縮寫為 ETP）；

• NAT 70947 表，現收現付付款摘要—退休金一次付清；

• NAT 70987 表，現收現付付款摘要—退休金收入流；

• NAT 72545 表，現收現付付款摘要—商業和個人服務收入；和

• NAT 73297 表，現收現付付款摘要－國外就業（縮寫為FEI）。

無正式表格, 但員工、工人和其他收款人的現收現付付款摘要，須根據ATO要求的類型為：

• 現收現付付款摘要—旅居澳洲境外的退休金付款（縮寫為 DASP）；

•現收現付付款摘要—外國居民；

•現收現付付款摘要—支付給非居民的利息、股利和特許權使用費；和

•現收現付付款摘要－向外國居民支付的自然資源付款。

雇主在財政年度期間需要向僱員提供的現收現付付款摘要，通常必須在財政年度後的第一個 7 月 14 日之前提供給員工，但如果在財政年度期間僱員在 6 月9日之前提出要求需要PAYG 付款摘要，詳細列出迄今為止適用於該財政年度的數據，則必須在其請求後14 天內提供該摘要。雇主必須向 ATO 提供其向僱員提供的所有現收現付付款摘要的原件，包含一個財政年度的詳細數據，並且必須在該財政年度後的第一個 8 月 14 日之前向 ATO 提供。雇主向 ATO 提交的財政年度詳細資料的現收現付付款摘要版本必須作為該財政年度 PSAR 的一部分發送，並附有現收現付付款摘要報表。

2.8. Returns and Remittance —

Effective from July 1, 2018, employers covered by Single Touch Payroll (STP) must use software or a service provider with STP capability to report data regarding amounts withheld from employees’ wages when employees were paid.

The Australian Taxation Office (ATO) has three withholding cycles based on the amounts of income tax withheld, and the reporting components of these withholding cycles also apply to employers not covered by Single Touch Payroll (STP).

Payment obligations vary depending on the amounts of withholding income tax.

Employers that withheld more than A$1 million in the previous financial year, the most recently completed period from July 1 to June 30, need to electronically remit payments of withheld tax twice a week (and, if not covered by STP, submit electronic reports with that withheld tax), once for tax withheld during the period from Saturday to Tuesday and once for tax withheld during the period from Wednesday to Friday. If tax was required to be withheld Saturday or Sunday, remittance and reporting of the withheld tax to the government must occur by the second Monday after that Saturday or Sunday. If tax was required to be withheld Monday or Tuesday, remittance and reporting of the withheld tax to the government must occur by the following Monday. If tax was required to be withheld Wednesday, remittance and reporting are due by the next Thursday after that Wednesday. And if tax was required to be withheld Thursday or Friday, remittance and reporting are due by the following Thursday.

Employers that withheld more than A$25,000 and up to A$1 million a year remit withheld tax on a monthly basis, and if they are not covered by STP reporting requirements, they also are required to report withheld amounts on Business Activity Statements once a month. Employers that withheld up to A$25,000 a year remit withheld tax on a quarterly basis, and if they are not covered by STP reporting requirements, they also are required to quarterly report withheld amounts on Business Activity Statements.

Single Touch Payroll: Single Touch Payroll (STP) is the Australian government’s real-time payroll data reporting system. This electronic system allows employers to report to the government Pay As You Go (PAYG) tax withholding data and superannuation data related to those payments made to employees while paying their wages. Processing data via STP involves using government-approved software with STP capability. The Australian Taxation Office (ATO) recognizes the self-certifications of product providers listed by the Australian Business Software Industry Association as STP-enabled products.

Employers can also choose to pay taxes withheld from employees’ wages to the government while using STP to report the data regarding the taxes withheld from those payments.

Effective from July 1, 2019, all employers are required to report payroll data by using STP. However,  employers with fewer than 20 employees that were not required to use STP before July 1, 2019 could ask the ATO to grant them a deferral to start STP reporting no later than Sept. 30, 2019.

The ATO uses the term pay event to refer to each report by an employer through STP, which details the taxes and superannuation contributions assessed on payments to employees. A pay event that employees receive on a particular payday must occur either when the payments are provided to the employees or before then.

During a financial year from July 1 to June 30, employers who have reported through STP all PAYG data that they were required to report can provide the ATO by the first July 14 after that period with a final confirmation statement,  providing that they have fully completed their PAYG reporting requirements for the full set of data determined through STP during this financial year and have finalized the reporting amounts. Upon approval of the finalization statement by the ATO, employers would not need to use PAYG payment summaries to employees regarding the types of payments reported through STP. Employers would not be required to provide to the ATO a PAYG Withholding Payment Summary Annual Report (PSAR) for the financial year; however, employers still may choose to provide these documents.

Employers that do not submit a finalization declaration for the financial year that is approved by the ATO must provide all types of PAYG payment summaries to their employees for the financial year that correspond to the types of payments they received during the period, and also must provide to the ATO a PSAR for the financial year.

Employers that are required to use STP must report the following PAYG amounts through STP. The data of taxes and superannuation contributions based on these amounts also is required to be reported through STP:

• regular salary and wages;

• payments to company directors, office holders, and religious practitioners;

• payments for resumption of work;

• severance payments;

• unused leave payments;

• parental leave pay, and dad and partner pay; and

• Seasonal Labour Mobility Program payments.

Regarding the aforementioned types of payments, other than severance payments, employers that report them and finalize through STP and have an approved finalization declaration are not required to use Form NAT 0046, PAYG Payment Summary—Individual Non-Business (abbreviated as INB) to report data regarding these types of payments to employees. However, if they do not have an approved finalization declaration for the applicable financial year, they would need to report these types of payments to employees by using Form NAT 0046, INB. For severance payments, employers that report it and finalize through STP and have an approved finalization declaration are not required to use Form NAT 70868, PAYG Payment Summary—Employment Termination Payment (ETP) to report data regarding severance payments to employees. However, if they do not have an approved finalization declaration for the applicable financial year, they would need to report severance payments to employees by using Form NAT 70868, ETP.

As Form NAT 73297, PAYG Payment Summary—Foreign Employment (FEI), may be applicable instead of an INB for the aforementioned types of payments to residents of Australia working abroad or in Australia’s Joint Petroleum Development Area (JPDA) with Timor-Leste, with some exceptions. However, employers with an approved finalization declaration are not required to use the aforementioned form to report data regarding such payments to employees.

The aforementioned types of payments for which an FEI cannot be used are severance payments, parental leave pay, dad and partner pay, and Seasonal Labour Mobility Program payments.

The ATO’s website has additional information regarding types of payments that may be voluntarily reported through STP and the corresponding PAYG payment summaries that would not need to be submitted for such payments during a financial year if a finalization declaration is approved for the period. In addition, the website indicates types of payments that currently cannot be reported through STP and the PAYG payment summaries that would be used to report to employees regarding such payments.

During a financial year from July 1 to June 30, employers who have reported through STP all PAYG data that they were required to report can provide the ATO by the first July 14 after that period with a final confirmation statement.

The approval of the final confirmation statement by the ATO enables employers to not be required to provide payment summaries to their employees for the financial year or to provide to the ATO a PAYG Withholding Payment Summary Annual Report (PSAR) for the financial year.

If the employers fail to submit to the ATO a finalization declaration detailing PAYG reporting through STP within a financial year, or if they do not receive approval by the ATO of their finalization declaration, they are required to annually submit a PAYG Withholding Payment Summary Annual Report (PSAR) following the financial year.

This report must indicate all payments made for work completed during this period and amounts withheld from these payments. A PSAR consists of multiple components with separate due dates.

Among the components are Form NAT 3447, PAYG Payment Summary Annual Report, which details in general wages, salaries, and other work-related payments and amounts of tax withheld from them, which is due Aug. 14 following the reported financial year; and Form NAT 12413, PAYG Withholding Annual Report—Payments to Foreign Residents, which is due Oct. 31 following the reported financial year.

Employers without an approved finalization declaration regarding data submitted through STP for a financial year are required to provide their employees with PAYG payment summaries for the financial year.

There are multiple types of payment summaries for employees, and if an STP finalization declaration is not approved, the types of payment summaries that must be provided to employees vary among employees depending on their employment circumstances and the characteristics of the payments.

The general types of PAYG payment summaries for employees, workers, and other payees are divided into two types based on availability. Those for which an official form exists and is available from the ATO, and those for which no official form exists and their generation is based on ATO guidelines.

The general types of PAYG payment summaries for employees, workers, and other payees that are available as official forms from the ATO are:

• Form NAT 0046, PAYG Payment Summary—Individual Non-Business (abbreviated as INB);

• Form NAT 3283, PAYG Payment Summary —Withholding Where ABN Not Quoted;

• Form NAT 70868, PAYG Payment Summary—Employment Termination Payment (abbreviated as ETP);

• Form NAT 70947, PAYG Payment Summary—Superannuation Lump Sum;

• Form NAT 70987, PAYG Payment Summary—Superannuation Income Stream;

• Form NAT 72545, PAYG Payment Summary—Business and Personal Services Income; and

• Form NAT 73297, PAYG Payment Summary—Foreign Employment (abbreviated as FEI).

The general types of PAYG payment summaries for employees, workers, and other payees that are to be generated based on ATO guidelines are:

• PAYG Payment Summary—Departing Australia Superannuation Payment (abbreviated as DASP);

• PAYG Payment Summary—Foreign Residents;

• PAYG Payment Summary—Interest, Dividend and Royalty Payments Paid to Non-Residents; and

• PAYG Payment Summary—Natural Resource Payments to Foreign Residents.

The PAYG payment summaries that an employer is required to provide to its employees based on payments to them during a financial year generally must be provided to them by the first July 14 after the financial year, but if an employee requests a PAYG payment summary during a financial year before June 9, detailing the data applicable to that financial year so far, the summary must be provided within 14 days of the request. An employer must provide the original copies of all PAYG payment summaries provided to employees to the ATO, including detailed data for a financial year, and must provide it to the ATO by the first Aug. 14 after the financial year.

The versions of the PAYG payment summaries submitted by an employer to the ATO detailing data for a financial year must be sent as part of the PSAR for the financial year and accompanied by a PAYG payment summary statement.

2.9. 員工持股計畫

在澳大利亞，員工持股計畫有五種類型，並以不同的方式納稅。預繳稅計劃有兩種類型，一種是不符合減稅條件（預設納稅狀況）的計劃，另一種是有資格減稅的計劃。遞延稅款計畫分為三種：涉及工資犧牲的、涉及實際沒收風險的、涉及處置限制的。 員工持股計畫的折扣可能需要繳納預扣稅，預扣稅等於最高個人所得稅稅率加上相應納稅年度的醫療保險稅。雇主必須預扣款並向政府繳納款項。

2.9. Employee Share Plans —

In Australia, there are five types of employee share plans with different ways of taxation. There are two types of taxed-upfront schemes. One is the plan not eligible for deduction, a default tax position. And one is the plan eligible for deduction. There are three types of tax-deferred schemes, those involving salary sacrifice, those involving real risk of confiscation, and those involving disposal restrictions.

Discounts on employee share plans may be subject to a withholding tax equal to the highest individual income tax rate plus the medicare levy for the corresponding tax year. Employers are required to withhold and remit payments to the government.

2.10. 記錄保存 

就業相關記錄，包括稅務記錄，通常必須保存至少七年。

2.10. Recordkeeping —

Employment-related records, including tax records, generally must be retained  for a minimum of seven years.

2.11. 處罰

除了對未繳納的稅款收取利息外，澳洲還可以對未能繳納稅款, 未遵守報告規則和程序的行為實施行政、民事或刑事處罰。 民事和刑事處罰由法院實施，而行政處罰則無需法院採取行動即可實施。 未能按時提交報告或申報表會受到處罰，每遲交28 天為 1 個罰款單位，大型雇主每遲交28 天為 5 個罰款單位。 自 2020 年 7 月 1 日起生效，一個罰款單位相當於 222 澳元，五個罰款單位相當於 1,110 澳元。自2017年7月1日至2020年6月30日生效，一個罰款單位相當於210澳元，五個罰款單位相當於1,050澳元。

一般來說，在處理匯款和税報時未能採取合理謹慎措施的，將被處以應繳稅款 25% 的罰款；如果該作為或不作為被視為魯莽，罰款則為 50%； 若故意忽視則罰款為75%。 如果未能提供確定納稅義務所需的聲明或文件，將處以應納稅額 75% 的罰款。 未按要求代扣代繳稅款的，將受到相當於應預扣稅款的罰款。如果雇主在特定時間內自願報告短缺情況，則處罰可能會減少。

2.11. Penalties —

In addition to charging interest on unpaid taxes, Australia can also impose administrative, civil or criminal penalties for failure to remit taxes and comply with reporting rules and procedures.

Civil and criminal penalties are implemented by the court, while administrative penalties can be imposed without the need for court action.

Failing to file reports or returns on time can result in a penalty ranging from one penalty unit for each 28-day period the document remains outstanding, to five penalty units for large employers each period.

Effective from July 1, 2020, one penalty unit equals A$222 and five penalty units equals A$1,110. Effective from July 1, 2017, to June 30, 2020, one penalty unit equaled A$210 and five penalty units equaled A$1,050.

Generally, failing to take reasonable care in processing remittances and returns carries a penalty of 25% of the tax amount due; 50% if the action or inaction is deemed reckless; and 75% for intentional disregard.

Failing to provide necessary statements or documents to support the calculation of tax liability, a penalty of 75% of the applicable tax-related liability is imposed.

Failure to withhold and remit taxes as required will result in a fine equivalent to the amount of taxes that should have been withheld. If the employer voluntarily reports a shortfall within a certain period, penalties may be reduced.

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