我和媳妇一起经营一家咖啡厅,现需要给媳妇做个税单,就是证明媳妇有工作有收入的那种个人缴税单,现在的问题是我要给她交super,可是我们并不想把一笔钱存到她的super下(没什么用,而且不到年龄还取不出来),我就想问下,如果我们不存这个钱在super账户下,ATO会查到吗?我的理解是我不存,媳妇也不说,应该没人管这事吧?还是有什么其他的说法,希望高人给解释下,谢谢了
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没办法,发工资就必须交super
你可以给她分红,不交super
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理论上我懂发工资必须交super,我就是想知道不交super会有什么后果吗?ato会查吗?我不说她不说谁知道呢
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不差到,都没事
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super是联网的,有税单没super,真把ATO当傻瓜了
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我觉得可以把你媳妇当作是part time(非permanent part time)或casual员工,这样可以不用交super, 也可以让你媳妇申请abn,这样也不用交super, 但前提是生意不能是你们两个二人联名的。
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多谢提醒
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理论上只要你给员工缴税了,雇主就必须给员工缴纳super吧,这个和你什么职位好像没什么关系,我以前也做过casual工,公司照样缴纳super
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可以让你媳妇申请个abn做contractor,这样你可以发工资但不需要发super
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多谢,个人申请了ABN之后有什么影响或者是需要注意的吗?
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你是partnership ABN 还是company 还是family trust? company 可以分红或发工资, family trust如果你老婆是受益人,可以直接分钱给她。
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我是sole trader
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一定要交,交少点就是。我是给全家都交
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ABN or "contractor" won't help to avoid the super.
Section 12(3) of the SGAA 1992 provides: “If a person works under a contract that is wholly or principally for the labour of the person, the person is an employee of the other party to the contract”.
Paragraph 11 of SGR 2005/1 goes further to provide that for the purpose of subsection 12(3)
of SGAA 1992, a contract is considered to be wholly or principally for the labour of the individual engaged
where:
the individual is remunerated (either wholly or principally) for their personal labour and skills;
the individual must perform the contractual work personally (there is no right of delegation); and
the individual is not paid to achieve a result.
If your wife has salary more than $450 in a month, super is payable no less than once a quarter. If not paid in time and caught by the ATO, not only you need to pay the exact super amount, a superannuation guarantee statement is required, as well as the interest charge payable to your wife's fund and admin fee to ATO may apply. These payments will NOT be tax deductible to your business.
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楼上每月$450以下工资免super是正解。
你的Business报表上Super支出低于工资支出9%,ATO系统自动就把你抓出来审计,然后罚款。抓住一次以后年年查你帐。
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好像没用,如果她的income只有一个来源的话。
https://www.ato.gov.au/Business/ ... -super/Contractors/
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喔:-O,怎么说?
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part time,casual也一定要交super? 跟contractor什么关系?
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一条帖子分几次回复,每次说的东西完全没有连贯性,真是醉了。。。算了,回了这么多次帖,你也辛苦了,回头给你点分吧
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