Payroll Fundamentals - Part 2

Get an in-depth understanding of employer obligations when they employ staff in Part 2 of this 2 part series.

In this session, we cover:

• PAYG withholding

  • Variation

  • Allowances

  • Reporting requirements

  • PAYG withholding obligations

• Superannuation guarantee

  • Employee earning base

  • How to calculate super guarantee payments?

  • Super guarantee obligations

  • Super Guarantee Charge (SGC)

• Penalties

• Superannuation clearing house

• Employment termination payments

Date recorded: 22 August 2024