{"id":7059,"date":"2020-09-08T21:41:02","date_gmt":"2020-09-08T21:41:02","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=7059"},"modified":"2021-11-22T00:48:34","modified_gmt":"2021-11-22T00:48:34","slug":"fa-xin-ri","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/sheng-yi-jing-ying\/gu-zhu-bi-kan\/fa-xin-ri","title":{"rendered":"\u5e26\u4f60\u4e86\u89e3\u53d1\u85aa\u65e5\u7533\u62a5\uff08Payday filing\uff09"},"content":{"rendered":"

[vc_row][vc_column][vc_empty_space height=”10px”][vc_column_text]\u76f8\u4fe1\u5927\u5bb6\u90fd\u6216\u591a\u6216\u5c11\u5730\u77e5\u9053\u4e00\u9879\u57282019\u5e744\u67081\u53f7\u4e4b\u540e\u5f3a\u5236\u5b9e\u65bd\u7684\u91cd\u5927\u7a0e\u52a1\u53d8\u9769-\u53d1\u85aa\u65e5\u7533\u62a5\uff08Payday Filing\uff09\u3002\u7531\u4e8e\u4e4b\u524d\u7684\u7533\u62a5\u9891\u7387\u4f7f\u5f97IRD\u5f88\u96be\u53ca\u65f6\u638c\u63e1\u96c7\u5458\u548c\u8865\u52a9\u7684\u53d1\u653e\u4fe1\u606f\uff0c\u8fd9\u9879\u7a0e\u52a1\u53d8\u9769\u5e94\u8fd0\u800c\u751f\u3002\u8fd9\u9879\u653f\u7b56\u7684\u6ce2\u53ca\u8303\u56f4\u53ef\u8c13\u662f\u524d\u6240\u672a\u6709\uff0c\u4e89\u8bae\u58f0\u4e5f\u662f\u6b64\u8d77\u5f7c\u4f0f\u3002\u6709\u4eba\u8bf4\u8fd9\u9879\u653f\u7b56\u589e\u52a0\u4e86\u4ed6\u4eec\u7684\u5de5\u4f5c\u91cf\uff0c\u4f46\u4e5f\u6709\u4eba\u8bf4\u8fd9\u9879\u653f\u7b56\u8282\u7701\u4e86\u4ed6\u7684\u65f6\u95f4\uff0c\u7a76\u7adf\u8fd9\u9879\u65b0\u653f\u5e26\u6765\u4e86\u600e\u6837\u7684\u53d8\u5316\uff1f\u4eca\u5929\u6211\u4eec\u5c31\u6765\u6df1\u5165\u5730\u4e86\u89e3\u4e00\u4e0b\u53d1\u85aa\u65e5\u7533\u62a5\uff08Payday Filing\uff09\u3002[\/vc_column_text][vc_empty_space][vc_video link=”https:\/\/www.youtube.com\/watch?v=48RlzI_rGd8″][vc_empty_space][vc_column_text]<\/p>\n

\u4ec0\u4e48\u662f\u53d1\u85aa\u65e5\u7533\u62a5\uff08Payday Filing\uff09\uff1f<\/strong><\/span><\/h4>\n

 <\/p>\n

Payday Filing \u6307\u7684\u662f\u4f60\u8be5\u4ec0\u4e48\u65f6\u5019\uff08When\uff09\u4ee5\u53ca\u600e\u6837\uff08How\uff09\u5411\u7a0e\u52a1\u5c40\u7533\u62a5\u96c7\u5458\u4fe1\u606f\u3002<\/p>\n

 <\/p>\n

When\uff1a<\/strong><\/span>\u57282019\u5e744\u67081\u53f7\u4e4b\u540e\uff0c\u96c7\u4e3b\u5fc5\u987b\u5728\u5411\u5458\u5de5\u652f\u4ed8\u5de5\u8d44\u7684\u65f6\u5019\u5c31\u8981\u5411\u7a0e\u52a1\u5c40\u7533\u62a5\u96c7\u5458\u4fe1\u606f\uff08Employment information\uff09\u3002\u5982\u679c\u4f60\u662f\u4e00\u4e2a\u6708\u652f\u4ed8\u4e00\u6b21\u5458\u5de5\u5de5\u8d44\uff0c\u90a3\u5c31\u9700\u8981\u4e00\u4e2a\u6708\u5411\u7a0e\u52a1\u5c40\u7533\u62a5\u4e00\u6b21\uff1b\u5982\u679c\u4f60\u662f14\u5929\u652f\u4ed8\u4e00\u6b21\u5458\u5de5\u5de5\u8d44\uff0c\u90a3\u4e48\u4f60\u5c31\u9700\u8981\u6bcf14\u5929\u7533\u62a5\u4e00\u6b21\uff1b\u5982\u679c\u4f60\u662f\u6bcf\u5468\u652f\u4ed8\u4e00\u6b21\u5458\u5de5\u5de5\u8d44\uff0c\u90a3\u5c31\u9700\u8981\u6bcf\u5468\u5411\u7a0e\u52a1\u5c40\u7533\u62a5\u4e00\u6b21\u3002<\/p>\n

 <\/p>\n

How\uff1a<\/strong><\/span>\u5982\u679c\u4f60\u662f\u65b0\u897f\u5170\u7684\u96c7\u4e3b\u4e14\u6bcf\u5e74\u652f\u4ed8\u7684PAYE\u548cESCT\u5927\u4e8e5\u4e07\u7ebd\u5e01\uff0c\u90a3\u4e48\u5c31\u8981\u91c7\u7528\u7535\u5b50\u7533\u62a5\u7684\u65b9\u5f0f\uff0c\u6bd4\u5982\u8bf4\u50cfXERO\uff0c\u6216\u8005\u901a\u8fc7MyIR\u3002\u5982\u679c\u5e74\u5de5\u8d44\u7a0e\u652f\u4ed8\u989d\u5c0f\u4e8e5\u4e07\u7ebd\u5e01\uff0c\u90a3\u4e48\u53ef\u4ee5\u9009\u62e9\u7eb8\u8d28\u7533\u62a5\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

\u6211\u8be5\u5411\u7a0e\u52a1\u5c40\u7533\u62a5\u54ea\u4e9b\u96c7\u5458\u4fe1\u606f\uff08Employment information\uff09\u5462\uff1f<\/strong><\/span><\/h4>\n

 <\/p>\n

\u91c7\u7528Payday Filing\u4e4b\u540e\uff0c\u96c7\u4e3b\u4e0d\u518d\u9700\u8981\u586b\u5236Employer monthly schedule (\u201cEMS\u201d or IR348) \u8fd8\u6709IR345\uff0c\u800c\u662f\u9700\u8981\u5411\u7a0e\u52a1\u5c40\u586b\u5199\u96c7\u5458\u4fe1\u606f\uff0c\u5305\u62ec\u4ee5\u4e0b\u8fd9\u4e9b\u4fe1\u606f\uff1a<\/p>\n

▪\u6bcf\u4e00\u4e2a\u96c7\u5458\u7684 ESCT\uff08Employer superannuation contribution tax\uff09<\/p>\n

▪\u6bcf\u4e00\u4e2a\u96c7\u5458\u4ed8\u85aa\u7684\u8d77\u59cb\u65e5\u671f\u548c\u7ec8\u6b62\u65e5\u671f\uff08Pay period start and end dates\uff09<\/p>\n

▪\u96c7\u5458\u7684\u4ed8\u85aa\u5468\u671f\uff08Pay cycle, e.g. weekly, monthly, ad hoc\uff09<\/p>\n

▪\u4ed8\u85aa\u65e5\uff08Payday date\uff09<\/p>\n

▪\u65b0\u5458\u5de5\u548c\u79bb\u804c\u5458\u5de5\u7684\u4fe1\u606f\uff0c\u6bd4\u5982\u8bf4\u751f\u65e5\u3001\u5730\u5740\uff08Additional information about new and departing employees\uff09<\/p>\n

[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

Payday Filing\u5e26\u6765\u4e86\u4ec0\u4e48\u6539\u53d8\uff1f<\/strong><\/h4>\n

[\/vc_column_text][vc_empty_space height=”20px”][vc_single_image image=”7060″ img_size=”full”][vc_empty_space height=”20px”][vc_column_text]\u4ece\u4e0a\u8868\u4e2d\u6211\u4eec\u53ef\u4ee5\u770b\u5230Payday Filing\u7684\u7a0e\u653f\u6539\u9769\uff0c\u4e3b\u8981\u5305\u62ec\u4ee5\u4e0b\u51e0\u4e2a\u65b9\u9762\uff1a<\/p>\n

1. \u53d6\u6d88\u4e86IR348\u548cIR345\u7684\u586b\u5236\uff1b<\/p>\n

2. \u964d\u4f4e\u4e86\u7535\u5b50\u7533\u62a5\u7684\u95e8\u69db\uff0c\u73b0\u5728\u6bcf\u5e74\u652f\u4ed8\u7684PAYE\u548cESCT\u53ea\u8981\u8d85\u8fc75\u4e07\u7ebd\u5e01\u5c31\u5fc5\u987b\u91c7\u7528\u7535\u5b50\u7533\u62a5\uff1b<\/p>\n

3. \u589e\u52a0\u4e86\u4f1a\u8ba1\u8f6f\u4ef6\u7684\u7533\u62a5\u65b9\u5f0f\uff0c\u73b0\u5728\u53ef\u4ee5\u901a\u8fc7\u7a0e\u52a1\u5c40\u8ba4\u53ef\u7684\u4f1a\u8ba1\u8f6f\u4ef6\u8fdb\u884c\u7533\u62a5\uff1b<\/p>\n

4. \u7533\u62a5\u9891\u7387\u6539\u6210\u4e86\u53d1\u85aa\u65e5\u7533\u62a5\u3002<\/p>\n

 <\/p>\n

\u7f3a\u70b9<\/strong>\uff1a<\/span>\u8fd9\u6b21\u7a0e\u653f\u53d8\u9769\u5728\u4e00\u5b9a\u7a0b\u5ea6\u4e0a\u589e\u52a0\u4e86\u96c7\u4e3b\u7684\u5de5\u4f5c\u91cf\uff0c\u5e76\u4e14\u6bcf\u6b21\u7559\u7ed9\u96c7\u4e3b\u7533\u62a5\u7684\u65f6\u95f4\u4e5f\u66f4\u77ed\u4e86\u3002\u6bd4\u5982\u8bf4\u5982\u679c\u4f60\u662f\u4e00\u5468\u652f\u4ed8\u4e00\u6b21\u5458\u5de5\u5de5\u8d44\uff0c\u5728\u65e7\u653f\u7b56\u4e0b\uff0c\u4f60\u4e00\u4e2a\u6708\u53ea\u9700\u8981\u7533\u62a5\u4e00\u6b21\uff0c\u670920\u5929\u7684\u65f6\u95f4\u6765\u8fdb\u884c\u7533\u62a5\u3002\u5728\u65b0\u653f\u4e0b\uff0c\u4f60\u4e00\u4e2a\u6708\u8981\u7533\u62a54\u6b21\uff0c\u6bcf\u6b21\u53ea\u6709\u4e24\u5929\u7684\u65f6\u95f4\u6765\u5b8c\u6210\u7533\u62a5\u3002<\/p>\n

 <\/p>\n

\u4f18\u70b9<\/strong>\uff1a<\/span>\u4f46\u5982\u679c\u4f60\u7684\u96c7\u5458\u6d41\u52a8\u6027\u5927\uff0c\u5de5\u4eba\u7ecf\u5e38\u8f9e\u5de5\uff0c\u53c8\u4e0d\u505c\u5730\u9700\u8981\u96c7\u4f63\u65b0\u7684\u5458\u5de5\uff0c\u91c7\u7528\u4ed8\u85aa\u65e5\u7533\u62a5\u7684\u65b9\u5f0f\u53ef\u4ee5\u968f\u65f6\u6e05\u8d26\uff0c\u4e5f\u6bd4\u8f83\u65b9\u4fbf\u3002\u5e76\u4e14\uff0c\u8fd9\u6b21\u7a0e\u653f\u6539\u9769\u53d6\u6d88IR348\u548cIR345\u7684\u540c\u65f6\u8fd8\u589e\u52a0\u4e86\u4f1a\u8ba1\u8f6f\u4ef6\u7684\u7533\u62a5\u65b9\u5f0f\uff0c\u4e5f\u4f7f\u5f97\u7533\u62a5\u7684\u64cd\u4f5c\u66f4\u4e3a\u7b80\u5355\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

\u7533\u62a5\u7684\u622a\u6b62\u65e5\u671f<\/strong><\/h4>\n

 <\/p>\n

\u7533\u62a5\u7684\u622a\u81f3\u65e5\u671f\u6839\u636e\u4f60\u6240\u91c7\u7528\u7684\u7533\u62a5\u65b9\u5f0f\u4e0d\u540c\u4e5f\u4f1a\u6709\u6240\u4e0d\u540c\uff0c\u6709\u4ee5\u4e0b\u4e24\u79cd\u65b9\u5f0f\uff1a<\/p>\n

\u7535\u5b50\u7533\u62a5<\/span>\uff1a\u5982\u679c\u4f60\u91c7\u7528\u7684\u662f\u7535\u5b50\u7533\u62a5\uff0c\u90a3\u5c31\u8981\u5728\u4f60\u53d1\u653e\u5de5\u8d44\u76842\u4e2a\u5de5\u4f5c\u65e5\u4e4b\u5185\u5b8c\u6210\u7533\u62a5<\/p>\n

\u7eb8\u8d28\u7533\u62a5<\/span>\uff1a\u5982\u679c\u4f60\u91c7\u7528\u7684\u662f\u7eb8\u8d28\u7533\u62a5\uff0c\u90a3\u5c31\u8981\u5728\u4f60\u53d1\u653e\u5de5\u8d44\u768410\u4e2a\u5de5\u4f5c\u65e5\u5185<\/p>\n

 <\/p>\n

\u6ce8\u610f\uff1a<\/p>\n

\u5730\u533a\u6027\u5047\u65e5\uff08Regional holidays \uff09\u4e5f\u7b97\u662f\u5de5\u4f5c\u65e5\u3002\u6b64\u5916\u572812\u670825\u53f7\u81f3\u6765\u5e74\u76841\u670815\u53f7\uff08\u5305\u542b12\u670825\u53f7\u548c1\u670815\u53f7\u5f53\u65e5\uff09\u90fd\u4e0d\u7b97\u505a\u662f\u5de5\u4f5c\u65e5\uff0c\u6240\u4ee5\u6240\u6709\u5728\u8fd9\u4e00\u671f\u95f4\u5185\u7684\u7533\u62a5\u622a\u6b62\u65e5\u671f\u90fd\u57281\u670817\u53f7\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

\u5176\u4ed6\u6ce8\u610f\u4e8b\u9879<\/strong><\/h4>\n

 <\/p>\n

\u4ee5\u4e0b\u5217\u51fa\u7684\u60c5\u51b5\u53ef\u80fd\u4f1a\u6709\u4e0d\u540c\u7684\u7533\u62a5\u65f6\u95f4\u548c\u7533\u62a5\u65b9\u5f0f\u3002\u5177\u4f53\u7684\u7533\u62a5\u65b9\u5f0f\u548c\u65f6\u95f4\u53ef\u4e0aIRD\u5b98\u7f51\u67e5\u8be2\uff0c\u6216\u8054\u7cfbPAS\u4f1a\u8ba1\u884c<\/a>\u54a8\u8be2\u3002<\/p>\n

▪ IR56 taxpayers<\/p>\n

▪ Lump sum payments<\/p>\n

▪ Out of cycle payments<\/p>\n

▪ Holiday pay paid in advance<\/p>\n

▪ Employee share scheme benefits<\/p>\n

▪ Schedular payments<\/p>\n

▪ Non-resident employers<\/p>\n

[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

\u4e00\u4e9b\u5176\u4ed6\u7684\u5c0f\u95ee\u9898<\/strong><\/h4>\n

 <\/p>\n

1. \u5173\u4e8e\u7f5a\u91d1\u7684\u95ee\u9898\uff0c\u5982\u679c\u6211\u4e4b\u524d\u56e0\u4e3a\u903e\u671f\u672a\u62a5GST\u6536\u5230\u4e86\u7a0e\u52a1\u5c40\u7684\u8b66\u544a\u4fe1\uff0c\u4f46\u572812\u4e2a\u6708\u540e\uff0c\u6211\u53c8\u518d\u4e00\u6b21\u903e\u671f\u4e86\uff0c\u7a0e\u52a1\u5c40\u4f1a\u5bf9\u6211\u5f81\u6536\u7f5a\u91d1\u5417\uff1f<\/p>\n

 <\/p>\n

\u4e0d\u4f1a\uff0c\u5728\u5f53\u524d\u7684\u7f5a\u91d1\u653f\u7b56\u4e0b\uff0c\u5982\u679c\u572812\u4e2a\u6708\u5185\u4f60\u53ea\u903e\u671f\u4e86\u4e24\u6b21\uff0c\u90a3\u4f60\u4e0d\u4f1a\u88ab\u5f81\u6536\u7f5a\u91d1\u3002\u8d85\u8fc712\u4e2a\u6708\uff0c\u4f60\u4e4b\u524d\u903e\u671f\u8bb0\u5f55\u4f1a\u81ea\u52a8\u6e05\u96f6\uff0c\u7136\u540e\u4ece\u65b0\u768412\u4e2a\u6708\u5f00\u59cb\u7d2f\u8ba1\u903e\u671f\u6b21\u6570\u3002<\/p>\n

 <\/p>\n

2. \u91c7\u7528Payday Filing\u4e4b\u540ePAYE\u7684\u652f\u4ed8\u4f1a\u6709\u4ec0\u4e48\u53d8\u5316\u5417\uff1f<\/p>\n

 <\/p>\n

\u4e0d\u4f1a\u53d1\u751f\u6539\u53d8\uff0cPAYE\u7684\u652f\u4ed8\u622a\u81f3\u65e5\u671f\u548c\u652f\u4ed8\u65b9\u5f0f\u90fd\u4e0d\u4f1a\u56e0\u4e3aPayday Filing\u4ea7\u751f\u53d8\u5316\u3002<\/p>\n

 <\/p>\n

3. \u5982\u679c\u6211\u591a\u6b21\u903e\u671f\u7533\u62a5\u5458\u5de5\u7684\u4fe1\u606f\uff0c\u90a3\u6211\u4f1a\u88ab\u591a\u6b21\u6536\u53d6\u7f5a\u91d1\u5417\uff1f<\/p>\n

 <\/p>\n

\u5982\u679c\u4f60\u5728\u4e00\u4e2a\u6708\u5185\u591a\u6b21\u903e\u671f\u7533\u62a5\u5458\u5de5\u4fe1\u606f\uff0c\u90a3\u4f60\u53ea\u4f1a\u88ab\u6536\u53d6\u4e00\u6b21\u7f5a\u91d1\u3002\u4f46\u5982\u679c\u8d85\u8fc7\u4e00\u4e2a\u6708\uff0c\u90a3\u4f60\u53ef\u80fd\u4f1a\u88ab\u591a\u6b21\u6536\u53d6\u7f5a\u91d1\u3002<\/p>\n

 <\/p>\n

\u5982\u679c\u6709\u66f4\u591a\u7591\u95ee\uff0c\u6b22\u8fce\u8054\u7cfb\u6211\u4eec\uff0809 303 2868<\/a>\uff09\uff0c\u4e5f\u53ef\u6dfb\u52a0\u5fae\u4fe1\u53f7\uff1aPAS\u4f1a\u8ba1\u884c\uff08pasaccounting\uff09\u6216 PAS\u4f1a\u8ba1\u884c-\u5c0f\u52a9\u624b\uff08nzau02\uff09\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u4e86\u89e3\u66f4\u591a\uff1a<\/strong><\/span><\/p>\n

 <\/p>\n

\u6559\u4f60\u5982\u4f55\u7533\u62a5PAYE\u2014\u2014Payday Filing<\/a><\/strong><\/p>\n

 <\/p>\n

\u6bcf\u5468\u548c\u6bcf\u4e24\u5468PAYE\u6263\u9664\u8868\uff08IR340\uff09<\/a><\/strong><\/p>\n

 <\/p>\n

\u6bcf\u56db\u5468\u548c\u6bcf\u6708PAYE\u6263\u9664\u8868\uff08IR341\uff09<\/a><\/strong>[\/vc_column_text][vc_empty_space height=”45px”][vc_column_text]\u70b9\u51fb\u4e86\u89e3\u6211\u4eec\u7684\u670d\u52a1\uff1a<\/strong><\/span><\/p>\n

 <\/p>\n

PAYE\u62a5\u7a0e\u670d\u52a1<\/a><\/strong><\/p>\n

 <\/p>\n

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