您是否支付了员工的养老金担保(SG)

SG缴款的下一个季度截止日期是7月28日。然而,由于该日期为周末,养老金基金必须在7月29日(星期一)之前收到您的付款。请记住按时全额支付并支付到正确的基金。

如果您每季度未按时支付SG缴款,则需要支付养老金担保罚款(SGC)。这比SG缴款金额要高,并且您无法将其作为税收扣除。

从7月1日起,SG税率已上调至11.5%,因此确保您在7月1日或之后为符合条件的员工支付的款项反映新的税率。

对于截至6月30日的季度,在7月1日之前支付的款项适用11%的SG税率。 SG税率将在2025年7月逐步增加到12%。

如果您需要帮助计算在7月1日之后需要为员工和符合条件的承包商支付的养老金金额:

参考:ATO网站

如需进一步信息,请联系Wiselink会计师事务所

Lily Zhang is the founder and principal accountant of Wiselink Accountants, a CPA-qualified accounting and tax agency based in Melbourne (Camberwell) and Brisbane (Eight Mile Plains). With more than 10 years of experience in Australian taxation and business advisory, Lily has helped over 500 small businesses, sole traders and individual taxpayers across both cities. She is a member of CPA Australia and the National Tax & Accountants' Association (NTAA), and Wiselink is a registered tax agent and ASIC-registered agent, as well as a Xero, MYOB and QuickBooks Partner. Lily works in both English and Mandarin, and writes regularly on Australian tax, EOFY planning, payroll, superannuation, SMSF and small-business strategy.

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