Organisation Name Organisation Name - Please enter your company name as registered with OSR Organisation Name Code Allowances Allowances - All allowances paid by an employer to an employee are liable for payroll tax except the exempt value of the two prescribed rate allowances. Prescribed Rate Allowances: Motor vehicle allowance - the exempt rate is 70 cents per business kilometre travelled for the use of an employee's own motor vehicle. Amounts paid above the exempt rate will be subject to payroll tax. (Log books must be maintained to establish business kilometres travelled). Accommodation allowance - the exempt rate is $201.25 per night. Amounts paid above the exempt rate will be subject to payroll tax. The exempt rate will be pegged to the total reasonable amount for daily travel allowance expense as determined by the ATO for the lowest capital city in the lowest salary band. Fringe benefits Fringe benefits - Fringe benefits Fringe benefits are defined in the Fringe Benefits Tax Assessment Act 1986 of the Commonwealth and are deemed to be wages. You can elect to use 1/12 of the total of type 1 and type 2 aggregate amounts multiplied by 1.8692 from your fringe benefits return of 31 March 2009 in your monthly payroll tax returns for July 2009 to May 2010. An employer may only take advantage of the election to use 1/12 of the taxable value if he or she paid or was liable to pay fringe benefits tax for a period of not less than 15 months prior to the commencement of the relevant payroll tax year. If you do not make this election you are required to calculate the actual value of the fringe benefits for each monthly return. Fringe benefits tax (FBT) liable allowances: If an allowance has a value for FBT, then the value should be included in the Fringe Benefits field, and not in the Allowances field. Tax Liability Tax Liability - Tax liability equals Taxable NSW Wages multiplied by the payroll tax rate for the relevant period. From 1 July 2009 to 31 December 2009 the payroll tax rate is 5.75 per cent. From 1 January 2010 the payroll tax rate is 5.65 per cent. Total NSW Wages Total NSW Wages - Total NSW wages is the total gross wages which includes: Salaries and wages FBT Allowances Superannuation contributions Contractor payments ETPs Apprentice & Trainee Interstate wages Interstate wages - Payroll tax is payable in NSW on all liable wage components paid for services performed in NSW. However, if you paid any liable interstate wages it reduces the threshold entitlement applied to the gross NSW wages. Gross interstate wages consist of all those wage components which are liable for payroll tax in the State or Territory where the interstate wages are paid. Total Australian wages Total Australian wages - Total Australian wages is the combined total of all wages paid within Australia. Taxable NSW wages Taxable NSW wages - Taxable NSW wages is the total NSW wages less any threshold entitlement. Are you a Member of a Group? Are you a Member of a Group? - Member of a group For payroll tax purposes, a group is constituted under the following circumstances: - related corporations within the meaning of the Corporations Act 2001 - use of common employees - commonly controlled businesses - groups arising from tracing of interests in corporations - smaller groups subsumed by larger groups - when one of the members of your group is also a member of another group(s), the groups will be combined as one group for payroll tax purposes. If you require further information regarding grouping, contact us on 1300 139 815 Are you the group's nominated single lodger? Are you the group's nominated single lodger? - Nominated single lodger A nominated single lodger is the authorised group member responsible for lodging returns and paying payroll tax on behalf of all members of the group. The other group members are not required to make individual payments or lodge an annual reconciliation. An authorised single lodger is responsible for advising OSR when any member joins or leaves the group and must remain in that role unless they leave the group and a new single lodger is nominated and authorised by OSR. Non-lodging members: A non-lodging member is a member of a group with an authorised single lodger and as such the non lodging member is not required to make individual payments or lodge an annual reconciliation. You are required to advise the authorised single lodger of your gross NSW and interstate wages and any changes to group status. Are you claiming the threshold amount? Are you claiming the threshold amount? - If you are the DGE for the group, you can nominate whether or not you wish to claim the threhold for the return period. The Claiming Threshold indicates that the client is the Designated Group Employer and has elected to claim the threshold amount for this return (a client who is not a member of a group, is automatically entitled to claim the threshold). Gross interstate wages paid by other group members Gross interstate wages paid by other group members - This refers to the gross interstate wages paid by other members of the group during the employing period. Gross interstate wages consist of all those wage components which are liable for payroll tax in the State or Territory where the interstate wages are paid. This does NOT include the gross interstate wages you paid during the employing period. Gross NSW wages paid by other group members Gross NSW wages paid by other group members - This refers to the gross NSW wages paid by other members of the group during the employing period. Payroll tax is payable in NSW on the total of all liable wage components paid for services performed in NSW. This does NOT include the gross NSW wages you paid during the employing period. Apprentice & Trainee Offset Apprentice & Trainee Offset - Apprentice & Trainee Offset: Tax Liability is calculated on the total wages including apprentice and trainee wages. Tax Payable is calculated on the total wages excluding apprentice and trainee wages. Apprentice and Trainee Offset is calculated by deducting Tax Payable from the Tax Liability. This amount is then displayed in the Apprentice and Trainee Offset field. Payment Date Payment Date - If you selected Authorise Payment, enter the payment date for the direct debit. Authorise Payment Authorise Payment - Select this option if you want to authorise a direct debit payment for the amount shown as Tax Payable. Salaries and Wages Salaries and Wages - The Salaries and Wages represents all wages or salaries paid by the client during the return period. All wages or salaries are liable: including penalty rates, overtime, leave loading, holiday pay and sick leave. Salaries and wages also includes: director's fees, bonuses, commissions, and other payments for services such as contributions to share schemes. Contractors/Consultants Contractors/Consultants - Contracts, which provide for direct payments to contractors and subcontractors for work they perform, are liable for payroll tax unless the contract is exempt. There are nine exemptions which may apply. Contracts which are not exempt are known as relevant contracts and are liable for payroll tax. The contractor provision applies even if the party to the contract is a company or personal service business. If any one of the nine exemptions is applicable, the contract is not liable for payroll tax. Read more about contractors at www.osr.nsw.gov.au Employment termination payments Employment termination payments - Employee termination payments (ETPs) are defined in section 27A of the Income Tax Assessment Act 1936. The amount of the ETP that is subject to payroll tax is the amount that would be subject to income tax in the hands of the employee. This applies to any payment that would be an employment termination payment under the relevant Commonwealth legislation had it been paid as a consequence of termination of employment. Apprentice and Trainee Wages Apprentice and Trainee Wages - All apprentice and trainee wages and salaries, including superannuation, allowances etc, should only be entered in the Apprentice and Trainee Wages field. Do not enter any wages or salaries paid to apprentices or trainees in the Salaries and Wages field. Employers are required to include the wages and salaries, including superannuation, allowances etc, paid to apprentices and new entrant trainees in their payroll tax calculation. A rebate scheme is administered by the Office of State Revenue (OSR) allowing the amount of the rebate to be offset against monthly payroll tax payments. This offset facility is provided within the online monthly calculator. All wages, including superannuation and allowances, paid to an employee who is an apprentice or trainee within the meaning of the Apprenticeship and Traineeship Act 2001 are eligible for the rebate. Total NSW wages excluding Apprentice and Trainee Wages Total NSW wages excluding Apprentice and Trainee Wages - Total NSW wages (excluding Apprentice and Trainee Wages) is the total gross wages which includes: Salaries and wages FBT Allowances Superannuation contributions Contractor payments ETPs Threshold Entitlement Threshold Entitlement - Tax rate and threshold From 1 July 2009 to 31 December 2009 the tax rate is 5.75 per cent. From 1 January 2010 the tax rate is 5.65 per cent. From 1 July 2009 the threshold is $638,000. Your monthly threshold is calculated using the number of days in the month, divided by the number of days in the year, multiplied by the threshold. Days in months Threshold 28 $48,942 30 $52,438 31 $54,186 However, if you paid any liable interstate wages it reduces the threshold entitlement applied to the gross NSW wages. Only one member of the group can claim the group's NSW threshold entitlement. This member is known as the Designated Group Employer (DGE). Grouped employers are required to nominate a DGE for their group. This must be a group member with Australian wages exceeding the threshold. If you are not the DGE, you do not receive any threshold entitlement. If none of the members have Australian wages exceeding the threshold, you must nominate a single lodger to be responsible for lodging and paying payroll tax on behalf of all members of the group. Calculation: Threshold Entitlement = ( (Total NSW Wages + Gross NSW wages paid by other group members) / Total Australian Wages) * ( (Number of days in the period / Number of days in year) * Threshold) Threshold Entitlement excluding Apprentice and Trainee Wages Threshold Entitlement excluding Apprentice and Trainee Wages - The Threshold Entitlement excluding apprentice and trainee wages represents a derived amount that is not liable for payroll tax. It is calculated in the same manner as Threshold Entitlement but excluding Apprentice and Trainee Wages Calculation: Threshold Entitlement = ( (Total NSW Wages excluding apprentice and trainee wages + Gross NSW wages paid by other group members) / Total Australian Wages) * ( (Number of days in the period / Number of days in year) * Threshold) Tax Liability excluding Apprentice and Trainee Wages Tax Liability excluding Apprentice and Trainee Wages - Tax liability excluding Apprentice and Trainee wages equals Total NSW wages excluding apprentice and trainee wages minus threshold entitlement excluding apprentice and trainee wages multiplied by the payroll tax rate for the relevant period. From 1 July 2009 to 31 December 2009 the payroll tax rate is 5.75 per cent. From 1 January 2010 the payroll tax rate is 5.65 per cent. Does the group have a nominated single lodger? Does the group have a nominated single lodger? - Single lodger A single lodger is the group member responsible for lodging returns and paying payroll tax on behalf of all members of the group. The other group members are not required to make individual payments or lodge an annual reconciliation. A request in writing must have been made and advice received from OSR of approval to be the nominated single lodger. A single lodger does not include an accountant or accounts clerk who may calculate the payroll tax payable and make payments on behalf of more than one company. In this instance, each individual company is still required to make their own payment to OSR and lodge their own annual reconciliation in July each year. The following checklist will assist you in determining whether you are a single lodger. - Are you a member of a group? Yes/No - Have you received advice from OSR that you are a single lodger? Yes/No - Do you calculate the payroll tax payable by the group each month on behalf of all member of the group? Yes/No - Do you pay the total payroll tax payable for the group on behalf of all members of the group? Yes/No - Do the other group members advise you of their gross NSW wages and gross interstate wages each month? Yes/No - Out of all group members, are you the only group member that makes individual payments to OSR? Yes/No - Are you responsible for lodging the annual reconciliation and making the June payment on behalf of all group members? Yes/No If you answered 'yes' to all the above questions, you are a single lodger. Tax payable Tax payable - Tax payable equals Tax liability less Apprentice and Trainee offset. Government Agency Indicator Government Agency Indicator - The Government Department indicates the Client is a Government Department listed in Schedule 3, Column 1 of the Public Finance and Audit Act 1983 (NSW). The following Government departments are listed at Schedule 3 of the Public Finance & Audit Act 1983 and are required to pay a flat rate: Department of Aboriginal Affairs Department of Ageing, Disability and Home Care Department of the Arts, Sport and Recreation Attorney General's Department Office of the Board of Studies Office for Children Department of Commerce Department of Community Services Department of Corrective Services Office of the Director of Public Prosecutions Department of Education and Training (including TAFE Commission) Department of Environment and Climate Change Community Relations Commission Department of Health Department of Housing Independent Commission Against Corruption Judicial Commission Department of Juvenile Justice Department of Lands Liquor Administration Board Department of Local Government New South Wales Crime Commission Office of the New South Wales Electoral Commission New South Wales Fire Brigades NSW Police Force Ombudsman's Office Department of Planning Ministry for Police Police Integrity Commission Department of Premier and Cabinet Department of Primary Industries Department of Rural Fire Service Department of State and Regional Development State Emergency Service Ministry of Transport The Treasury Department of Water and Energy Superannuation Superannuation - All superannuation payments paid or set apart by an employer as a superannuation contribution are liable, including salary sacrifice arrangements and lump sums paid on behalf of a class of employees. Superannuation payments made to contractors retained under a relevant contract are also taxable as wages. This includes the 9 per cent super guarantee levy, salary sacrifice arrangements and lump sums paid on behalf of employees and deemed employees into a fund. Are you the group's designated group employer? Are you the group's designated group employer? - Only one member of the group can claim the group's NSW threshold entitlement. This member is known as the Designated Group Employer (DGE). Grouped employers are required to nominate a Designated Group Employer (DGE) for their group. The nominated member must have total Australian wages exceeding the threshold. If you are not the DGE, you do not receive any threshold entitlement. If none of the members have total Australian wages exceeding the threshold, you must nominate a single lodger to be responsible for lodging and paying payroll tax on behalf of all members of the group. To download a DGE nomination form visit www.osr.nsw.gov.au PTMCNSW Lodge Request [Abstract] Payroll Tax Payment