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Australian
Fringes
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AUSTRALIAN PAYROLL FRINGES from 1 July 2010 |
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The following fringes (on costs) are paid to the
relevant agency by the production on top of Gross Wages |
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State |
Holiday Pay |
Super crew/cast* |
Payroll Tax** |
Workers' Comp*** |
Total |
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Payroll Tax Monthly Threshhold |
Payroll Tax Annual Threshhold |
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Payroll Tax Website |
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Workers Comp Website |
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VIC |
8.33% |
9% / 10% |
4.90% |
0.54% |
23.91% |
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45,833 |
550,000 |
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www.sro.vic.gov.au |
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www.workcover.vic.gov.au |
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NSW |
8.33% |
9% / 10% |
5.50% |
1.07% |
25.44% |
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54,833 |
658,000 |
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www.osr.nsw.gov.au |
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www.workcover.nsw.gov.au |
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QLD |
8.33% |
9% / 10% |
4.75% |
0.78% |
24.06% |
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83,333 |
1,000,000 |
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www.osr.qld.gov.au |
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www.workcoverqld.com.au |
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SA |
8.33% |
9% / 10% |
4.95% |
1.20% |
24.98% |
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50,000 |
600,000 |
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www.revenuesa.sa.gov.au |
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www.workcover.com |
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WA |
8.33% |
9% / 10% |
5.50% |
0.67% |
24.45% |
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62,500 |
750,000 |
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www.srd.wa.gov.au |
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www.workcover.wa.gov.au |
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TAS |
8.33% |
9% / 10% |
6.10% |
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24.49% |
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84,167 |
1,010,000 |
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www.treasury.tas.gov.au |
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www.workcover.tas.gov.au |
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NT |
8.33% |
9% / 10% |
5.90% |
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24.60% |
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104,167 |
1,250,000 |
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www.nt.gov.au |
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www.worksafe.nt.gov.au |
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ACT |
8.33% |
9% / 10% |
6.85% |
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25.37% |
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125,000 |
1,500,000 |
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www.revenue.act.gov.au |
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www.workcover.act.gov.au |
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* Cast super is 10%; crew is 9%
on base contracted wages as per SGL; super is not levied on holiday
pay |
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** Payroll tax is levied on holiday pay and super |
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*** Workers' comp rates are GST exclusive; and
levied on holiday pay and super |
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