{"id":4384,"date":"2026-11-05T08:26:04","date_gmt":"2026-11-04T21:26:04","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/christmas-casual-staff-working-holiday-maker-tax-super-chinese\/"},"modified":"2026-11-05T08:26:04","modified_gmt":"2026-11-04T21:26:04","slug":"christmas-casual-staff-working-holiday-maker-tax-super-chinese","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/christmas-casual-staff-working-holiday-maker-tax-super-chinese\/","title":{"rendered":"\u5723\u8bde\u65fa\u5b63\u62db\u4e34\u65f6\u5de5\uff1a\u6253\u5de5\u5ea6\u5047\u8005\u5148\u6ce8\u518c\u518d\u53d1\u85aa\u300118 \u5c81\u4ee5\u4e0b\u6bcf\u5468\u8d85 30 \u5c0f\u65f6\u8981\u4ea4 super\uff0c\u96c7\u4e3b\u5165\u804c\u6e05\u5355\uff082026\uff09"},"content":{"rendered":"<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BlogPosting\", \"headline\": 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\u7533\u62a5\u3001\u5458\u5de5\u4e0e\u627f\u5305\u5546\u533a\u5206\u3001\u7ef4\u5dde\u516c\u4f17\u5047\u671f 2026\u3001casual loading\"}<\/script><\/p>\n<p>11 \u6708\u5f00\u59cb\uff0c\u58a8\u5c14\u672c\u548c\u5e03\u91cc\u65af\u73ed\u7684\u5976\u8336\u5e97\u3001\u9910\u9986\u3001\u8d85\u5e02\u3001\u793c\u54c1\u5e97\u9646\u7eed\u52a0\u4eba\uff0c\u51c6\u5907\u5723\u8bde\u5230\u519c\u5386\u65b0\u5e74\u8fd9\u6bb5\u65fa\u5b63\u3002\u4e34\u65f6\u62db\u6765\u7684\u4eba\uff0c\u5e38\u89c1\u4e09\u7c7b\uff1a\u6301\u6253\u5de5\u5ea6\u5047\u7b7e\u8bc1\u7684\u80cc\u5305\u5ba2\u3001\u653e\u6691\u5047\u7684\u4e2d\u5b66\u751f\u3001\u81ea\u5e26 ABN \u8bf4\u300c\u6211\u81ea\u5df1\u5f00\u7968\u300d\u7684\u4eba\u3002\u8fd9\u4e09\u7c7b\u4eba\u7684\u6263\u7a0e\u548c super \u89c4\u5219\u5404\u4e0d\u4e00\u6837\uff0c\u96c7\u4e3b\u6700\u5bb9\u6613\u5728\u7b2c\u4e00\u5468\u5c31\u51fa\u9519\uff0c\u800c\u9519\u8bef\u901a\u5e38\u8981\u5230\u5e74\u5e95\u5bf9\u8d26\u3001\u5458\u5de5\u62a5\u7a0e\u6216 ATO \u6765\u4fe1\u65f6\u624d\u88ab\u53d1\u73b0\u3002<\/p>\n<p>\u8fd9\u7bc7\u6309\u300c\u62db\u4eba\u5f53\u5929\u8981\u62ff\u5230\u4ec0\u4e48\u3001\u7b2c\u4e00\u6b21\u53d1\u5de5\u8d44\u524d\u8981\u505a\u4ec0\u4e48\u3001\u65fa\u5b63\u91cc\u8981\u76ef\u4ec0\u4e48\u300d\u7684\u987a\u5e8f\uff0c\u628a 2026-27 \u5e74\u5ea6\u7684\u89c4\u5219\u8bb2\u6e05\u695a\u3002\u6570\u5b57\u548c\u89c4\u5219\u6765\u81ea ATO\u3001Fair Work \u548c Business Victoria \u7684\u73b0\u884c\u9875\u9762\uff0c\u6587\u672b\u5217\u4e86\u9875\u9762\u548c\u6838\u5bf9\u65e5\u671f\u3002<\/p>\n<figure>\n<img decoding=\"async\" src=\"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/11\/christmas-casual-staff-hero-2026-11-05.jpg\" alt=\"\u5723\u8bde\u65fa\u5b63\u62db\u4e34\u65f6\u5de5\uff1a\u6253\u5de5\u5ea6\u5047\u8005\u6263\u7a0e\u3001\u5b66\u751f\u5de5 super\u3001\u65b0\u5458\u5de5 Payday Super\uff0c\u58a8\u5c14\u672c\u5e03\u91cc\u65af\u73ed\u534e\u4eba\u4f1a\u8ba1\u5e08\" \/><figcaption>\u65fa\u5b63\u52a0\u4eba\u4e4b\u524d\uff0c\u5148\u628a\u4e09\u4ef6\u4e8b\u505a\u5b8c\uff1a\u6253\u5de5\u5ea6\u5047\u8005\u7684\u96c7\u4e3b\u6ce8\u518c\u3001\u65b0\u5458\u5de5\u7684\u7a0e\u53f7\u4e0e\u57fa\u91d1\u8d44\u6599\u3001\u7b2c\u4e00\u7b14 super \u7684\u5230\u671f\u65e5\u3002<\/figcaption><\/figure>\n<h2>\u4e09\u7c7b\u4e34\u65f6\u5de5\uff0c\u89c4\u5219\u5bf9\u7167<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th>\u6263\u591a\u5c11\u7a0e<\/th>\n<th>\u8981\u4e0d\u8981\u4ea4 super<\/th>\n<th>\u6700\u5e38\u89c1\u7684\u9519<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6253\u5de5\u5ea6\u5047\u8005\uff08417 \/ 462 \u7b7e\u8bc1\uff09<\/td>\n<td>\u96c7\u4e3b<strong>\u5df2\u6ce8\u518c<\/strong>\uff1a\u524d 45,000 \u6fb3\u5143\u6309 15%\uff1b<strong>\u672a\u6ce8\u518c<\/strong>\uff1a\u4ece\u7b2c\u4e00\u5757\u94b1\u8d77\u6309 30%<\/td>\n<td>\u8981\uff0c\u548c\u5176\u4ed6\u5458\u5de5\u4e00\u6837\u6309 12%<\/td>\n<td>\u6ca1\u6ce8\u518c\u5c31\u6309 15% \u6263<\/td>\n<\/tr>\n<tr>\n<td>18 \u5c81\u4ee5\u4e0b\u7684\u5b66\u751f\u5de5<\/td>\n<td>\u6309\u666e\u901a\u7a0e\u8868\uff0c\u5b66\u751f\u53ef\u4ee5\u5728 TFN \u8868\u4e0a\u7533\u62a5\u514d\u7a0e\u989d<\/td>\n<td>\u53ea\u6709<strong>\u67d0\u4e00\u5468\u5de5\u4f5c\u8d85\u8fc7 30 \u5c0f\u65f6<\/strong>\uff0c\u90a3\u4e00\u5468\u624d\u8981\u4ea4<\/td>\n<td>\u653e\u5047\u6392\u73ed\u53d8\u591a\uff0c\u5fd8\u4e86\u9010\u5468\u770b\u5de5\u65f6<\/td>\n<\/tr>\n<tr>\n<td>18 \u5c81\u53ca\u4ee5\u4e0a\u7684\u4e34\u65f6\u5de5\uff08casual\uff09<\/td>\n<td>\u6309\u666e\u901a\u7a0e\u8868<\/td>\n<td>\u8981\uff0c\u4e0d\u8bba\u6bcf\u5468\u505a\u51e0\u4e2a\u5c0f\u65f6<\/td>\n<td>\u4ee5\u4e3a\u300c\u505a\u5f97\u5c11\u3001\u4e34\u65f6\u7684\u300d\u53ef\u4ee5\u4e0d\u4ea4<\/td>\n<\/tr>\n<tr>\n<td>\u81ea\u5e26 ABN \u7684\u4eba<\/td>\n<td>\u770b\u5b9e\u9645\u7528\u5de5\u5173\u7cfb\uff1b\u5b9e\u9645\u662f\u5458\u5de5\u7684\uff0c\u6309\u5458\u5de5\u6263\u7a0e<\/td>\n<td>\u4e3b\u8981\u9760\u51fa\u52b3\u529b\u8d5a\u94b1\u7684\u627f\u5305\u5546\uff0c\u4e5f\u8981\u4ea4<\/td>\n<td>\u6709 ABN \u5c31\u5f53\u627f\u5305\u5546\u5904\u7406<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><small>\u6765\u6e90\uff1aATO\u300aSchedule 15 \u2013 Tax table for working holiday makers\u300bQC 107133\uff1b\u300aEmployer registration for working holiday makers\u300bQC 50743\uff1b\u300aPaying super for your employees\u300bQC 107571\uff1b\u300aEmployers of working holiday makers\u300bQC 50741\u3002<\/small><\/p>\n<h2>\u4e00\u3001\u6253\u5de5\u5ea6\u5047\u8005\uff1a\u5148\u6ce8\u518c\uff0c\u518d\u53d1\u7b2c\u4e00\u7b14\u5de5\u8d44<\/h2>\n<p>\u6301 417\uff08Working Holiday\uff09\u6216 462\uff08Work and Holiday\uff09\u7b7e\u8bc1\u7684\u5458\u5de5\uff0c\u6263\u7a0e\u6709\u4e13\u95e8\u7684\u7a0e\u7387\u3002\u96c7\u4e3b\u8981\u5148\u5411 ATO \u6ce8\u518c\u6210\u4e3a\u300c\u6253\u5de5\u5ea6\u5047\u8005\u96c7\u4e3b\u300d\uff08employer of working holiday makers\uff09\uff0c\u6ce8\u518c\u540e\u624d\u80fd\u6309 15% \u6263\u3002ATO \u7684\u539f\u8bdd\u662f\uff1a\u8981\u5728<strong>\u5411\u4ed6\u4eec\u652f\u4ed8\u7b2c\u4e00\u7b14\u6b3e\u9879\u4e4b\u524d<\/strong>\u6ce8\u518c\u3002<\/p>\n<p>\u6ca1\u6ce8\u518c\u7684\u96c7\u4e3b\uff0cATO \u8981\u6c42\u6309 30% \u6263\uff08\u6536\u5165 135,000 \u6fb3\u5143\u4ee5\u5185\uff09\u3002\u5f88\u591a\u5e97\u7684\u505a\u6cd5\u662f\u542c\u8bf4\u300c\u80cc\u5305\u5ba2\u6263 15%\u300d\uff0c\u5c31\u76f4\u63a5\u5728\u5de5\u8d44\u8f6f\u4ef6\u91cc\u9009\u4e86\u6253\u5de5\u5ea6\u5047\u7a0e\u8868\uff0c\u5374\u4ece\u6765\u6ca1\u53bb\u6ce8\u518c\u3002\u8fd9\u79cd\u60c5\u51b5\u4e0b\u6263\u7684\u7a0e\u662f\u4e0d\u591f\u7684\uff0cATO \u9875\u9762\u5199\u660e\u4e0d\u6ce8\u518c\u300c\u53ef\u80fd\u88ab\u7f5a\u6b3e\u300d\u3002<\/p>\n<p>ATO 2026-27 \u5e74\u5ea6\u7a0e\u8868\u91cc\u6709\u4e00\u4e2a\u73b0\u6210\u7684\u4f8b\u5b50\uff0c\u6b63\u597d\u662f\u4e00\u4f4d\u5468\u85aa 680 \u6fb3\u5143\u7684 417 \u7b7e\u8bc1\u5458\u5de5\uff1a<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>\u5468\u85aa 680 \u6fb3\u5143\uff0c\u5df2\u63d0\u4f9b TFN<\/th>\n<th>\u6bcf\u5468\u6263\u7a0e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u96c7\u4e3b\u5df2\u6ce8\u518c\uff0815%\uff09<\/td>\n<td>102 \u6fb3\u5143\uff08ATO \u7a0e\u8868\u539f\u4f8b\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u96c7\u4e3b\u672a\u6ce8\u518c\uff0830%\uff09<\/td>\n<td>204 \u6fb3\u5143\uff08\u672c\u6587\u6309 ATO \u89c4\u5b9a\u7684 30% \u8ba1\u7b97\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u5458\u5de5\u6ca1\u6709\u63d0\u4f9b TFN<\/td>\n<td>306 \u6fb3\u5143\uff08\u6309 ATO \u89c4\u5b9a\u7684 45% \u8ba1\u7b97\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p>\u8fd8\u6709\u51e0\u6761\u7ec6\u8282\uff1a<\/p>\n<ul>\n<li><strong>\u6ce8\u518c\u7684\u524d\u63d0<\/strong>\u662f\u5df2\u7ecf\u767b\u8bb0\u4e86 PAYG \u9884\u6263\uff08PAYG withholding\uff09\u3002\u53ef\u4ee5\u5728 ATO \u7f51\u4e0a\u8868\u683c\u81ea\u5df1\u6ce8\u518c\uff0c\u4e5f\u53ef\u4ee5\u7531\u7a0e\u52a1\u4ee3\u7406\u6216 BAS \u4ee3\u7406\u4ee3\u529e\uff1b\u6ce8\u518c\u7ed3\u679c\u80fd\u5728\u6fb3\u6d32\u5546\u4e1a\u767b\u8bb0\u518c\uff08ABR\uff09\u4e0a\u67e5\u5230\u3002<\/li>\n<li><strong>\u540c\u4e00\u4f4d\u5458\u5de5\u5728\u4f60\u8fd9\u91cc\u7d2f\u8ba1\u6536\u5165\u8d85\u8fc7 45,000 \u6fb3\u5143<\/strong>\uff0c\u8d85\u51fa\u90e8\u5206\u6539\u6309 ATO \u7a0e\u8868\u7684\u66f4\u9ad8\u7a0e\u7387\u6263\u3002\u5723\u8bde\u65fa\u5b63\u51e0\u4e2a\u6708\u4e00\u822c\u5230\u4e0d\u4e86\uff0c\u4f46\u5982\u679c\u5bf9\u65b9\u4ece\u5e74\u521d\u5c31\u5728\u4f60\u5e97\u91cc\u505a\u5168\u804c\uff0c\u8981\u7559\u610f\u3002<\/li>\n<li><strong>\u5bf9\u65b9\u7ed9\u4f60 ABN \u4e5f\u4e00\u6837\u3002<\/strong>ATO \u5199\u5f97\u5f88\u6e05\u695a\uff1a\u53ea\u8981\u5b9e\u9645\u7528\u5de5\u5173\u7cfb\u662f\u96c7\u4f63\uff0c\u5c31\u8981\u7528\u6253\u5de5\u5ea6\u5047\u8005\u7a0e\u8868\u6263\u7a0e\uff0c\u5373\u4f7f\u5bf9\u65b9\u63d0\u4f9b\u4e86 ABN\u3002<\/li>\n<li><strong>super \u7167\u4ea4\u3002<\/strong>\u6253\u5de5\u5ea6\u5047\u8005\u79bb\u5f00\u6fb3\u6d32\u540e\u53ef\u4ee5\u7533\u8bf7\u53d6\u56de super\uff08DASP\uff09\uff0c\u8fd9\u662f\u5458\u5de5\u81ea\u5df1\u7684\u4e8b\uff0c\u4e0d\u5f71\u54cd\u96c7\u4e3b\u73b0\u5728\u8981\u4ea4\u3002\u79bb\u5883\u53d6\u56de\u7684\u6d41\u7a0b\u89c1<a href=\"https:\/\/wiselinkaccountants.com.au\/claim-super-leaving-australia-dasp-tax-rates\/\">\u8fd9\u7bc7\u8bf4\u660e<\/a>\u3002<\/li>\n<\/ul>\n<h2>\u4e8c\u300118 \u5c81\u4ee5\u4e0b\u7684\u5b66\u751f\u5de5\uff1a\u6309\u5468\u770b\u5de5\u65f6<\/h2>\n<p>18 \u5c81\u4ee5\u4e0b\u7684\u5458\u5de5\uff0c\u53ea\u6709\u5728<strong>\u67d0\u4e00\u5468\u5de5\u4f5c\u8d85\u8fc7 30 \u5c0f\u65f6<\/strong>\u65f6\uff0c\u90a3\u4e00\u5468\u624d\u8981\u4ea4 super\u3002\u8fd9\u6761\u89c4\u5219\u5728 Payday Super \u4e4b\u540e\u6ca1\u6709\u53d8\uff0cATO \u7684\u8bf4\u6cd5\u662f\u300c\u8fd9\u7c7b\u5458\u5de5\u7684\u89c4\u5219\u4e0d\u53d8\u300d\u3002<\/p>\n<p>\u5e73\u65f6\u53ea\u505a\u5468\u672b\u7684\u4e2d\u5b66\u751f\uff0c\u4e00\u822c\u6bcf\u5468\u5341\u51e0\u4e2a\u5c0f\u65f6\uff0c\u4e0d\u7528\u4ea4\u300212 \u6708\u653e\u6691\u5047\u540e\u6392\u73ed\u4e00\u591a\uff0c\u5c31\u53ef\u80fd\u6709\u51e0\u5468\u8d85\u8fc7 30 \u5c0f\u65f6\u3002\u5224\u65ad\u662f\u4e00\u5468\u4e00\u5468\u770b\u7684\uff0c\u6240\u4ee5\u6392\u73ed\u8868\u548c\u5de5\u65f6\u8bb0\u5f55\u8981\u80fd\u9010\u5468\u5bf9\u4e0a\u3002<\/p>\n<p>\u4e3e\u4e2a\u4f8b\u5b50\uff1a\u4e00\u4f4d 17 \u5c81\u7684\u5b66\u751f\u5e73\u65f6\u6bcf\u5468\u505a 12 \u5c0f\u65f6\uff1b\u5723\u8bde\u524d\u90a3\u4e00\u5468\u6392\u4e86 32 \u5c0f\u65f6\uff0c\u7a0e\u524d\u5de5\u8d44 800 \u6fb3\u5143\u3002\u90a3\u4e00\u5468\u8981\u6309 800 \u00d7 12% = <strong>96 \u6fb3\u5143<\/strong>\u4ea4 super\uff0c\u4e0b\u4e00\u5468\u56de\u5230 20 \u5c0f\u65f6\u5c31\u4e0d\u7528\u4ea4\u3002\uff08\u793a\u610f\u91d1\u989d\uff0c\u4e0d\u662f\u771f\u5b9e\u6848\u4f8b\u3002\uff09<\/p>\n<p>\u6263\u7a0e\u65b9\u9762\uff0c\u5b66\u751f\u5de5\u548c\u5176\u4ed6\u5458\u5de5\u4e00\u6837\u586b TFN \u7533\u62a5\u8868\u300218 \u5c81\u4ee5\u4e0b\u3001\u6536\u5165\u4e0d\u4f1a\u8d85\u8fc7\u514d\u7a0e\u989d\u7684\uff0c\u53ef\u4ee5\u5728\u8868\u4e0a\u7533\u8bf7\u8c41\u514d\u63d0\u4f9b TFN\uff0c\u96c7\u4e3b\u6309 ATO \u7ed9\u7684\u4ee3\u7801\u5904\u7406\u3002<\/p>\n<h2>\u4e09\u3001\u5165\u804c\u5f53\u5929\u8981\u62ff\u5230\u7684\u8d44\u6599<\/h2>\n<p>ATO \u8981\u6c42\u65b0\u5458\u5de5\u5165\u804c\u65f6\u586b\u8fd9\u51e0\u6837\uff0c\u6709\u4e86\u5b83\u4eec\u624d\u80fd\u7b97\u5bf9\u7a0e\u548c super\uff1a<\/p>\n<ol>\n<li><strong>\u7a0e\u53f7\u7533\u62a5\u8868\uff08Tax file number declaration\uff09<\/strong>\u3002\u7528\u652f\u6301 STP \u7684\u5de5\u8d44\u8f6f\u4ef6\uff0c\u8d44\u6599\u968f\u5de5\u8d44\u7533\u62a5\u4e00\u8d77\u62a5\u7ed9 ATO\uff0c\u7eb8\u8d28\u8868\u4e0d\u7528\u53e6\u5916\u5bc4\u3002\u5458\u5de5\u8bf4\u5df2\u7ecf\u5728\u7533\u8bf7\u7a0e\u53f7\u7684\uff0c\u6709 28 \u5929\u65f6\u95f4\u8865\u4ea4\uff0c\u671f\u95f4\u6309\u666e\u901a\u7a0e\u7387\u6263\uff1b28 \u5929\u540e\u8fd8\u6ca1\u7ed9\uff0c\u6539\u6309\u6700\u9ad8\u7a0e\u7387\u52a0 Medicare \u6263\u3002<\/li>\n<li><strong>\u517b\u8001\u91d1\u57fa\u91d1\u9009\u62e9\u8868\uff08Standard choice form\uff09<\/strong>\u3002\u5458\u5de5\u6ca1\u6709\u81ea\u5df1\u9009\u57fa\u91d1\u7684\uff0c\u96c7\u4e3b\u8981\u5148\u5411 ATO \u67e5\u4ed6\u540d\u4e0b\u5df2\u6709\u7684\u300c\u7ed1\u5b9a\u57fa\u91d1\u300d\uff08stapled fund\uff09\uff0c\u67e5\u4e0d\u5230\u624d\u7528\u516c\u53f8\u7684\u9ed8\u8ba4\u57fa\u91d1\u3002\u7ed1\u5b9a\u57fa\u91d1\u7684\u505a\u6cd5\u89c1<a href=\"https:\/\/wiselinkaccountants.com.au\/%e5%85%bb%e8%80%81%e9%87%91%e5%9f%ba%e9%87%91%e7%bb%91%e5%ae%9a%ef%bc%88super-fund-stapling%ef%bc%89%ef%bc%9a%e9%9b%87%e4%b8%bb%e5%bf%85%e9%a1%bb%e4%ba%86%e8%a7%a3%e7%9a%84%e4%b8%89\/\">\u8fd9\u7bc7<\/a>\u3002<\/li>\n<li><strong>\u5de5\u4f5c\u8d44\u683c<\/strong>\u3002\u5916\u56fd\u516c\u6c11\uff08\u65b0\u897f\u5170\u4eba\u9664\u5916\uff09\u8981\u786e\u8ba4\u7b7e\u8bc1\u5141\u8bb8\u5de5\u4f5c\u3002\u6253\u5de5\u5ea6\u5047\u8005\u8fd8\u8981\u786e\u8ba4\u662f 417 \u6216 462 \u7b7e\u8bc1\uff0c\u8fd9\u51b3\u5b9a\u4f60\u7528\u54ea\u5f20\u7a0e\u8868\u3002<\/li>\n<\/ol>\n<p>\u5de5\u8d44\u901a\u8fc7 Single Touch Payroll\uff08STP\uff09\u7533\u62a5\uff0cATO \u89c4\u5b9a<strong>\u5728\u53d1\u85aa\u65e5\u5f53\u5929\u6216\u4e4b\u524d<\/strong>\u7533\u62a5\uff0c\u65b0\u5458\u5de5\u8981\u62a5\u5165\u804c\u65e5\u671f\u3002\u65fa\u5b63\u4e34\u65f6\u52a0\u4eba\uff0c\u6700\u597d\u5728\u7b2c\u4e00\u6b21\u53d1\u5de5\u8d44\u524d\u5c31\u628a\u5458\u5de5\u5efa\u8fdb\u5de5\u8d44\u8f6f\u4ef6\uff0c\u4e0d\u8981\u5148\u4ed8\u73b0\u91d1\u3001\u8fc7\u51e0\u5468\u518d\u8865\u5f55\u3002<\/p>\n<h2>\u56db\u3001\u65b0\u5458\u5de5\u7b2c\u4e00\u7b14 super\uff1a20 \u4e2a\u5de5\u4f5c\u65e5<\/h2>\n<p>2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u5b9e\u884c Payday Super\uff0csuper \u6309\u6bcf\u6b21\u53d1\u5de5\u8d44\u8ba1\u7b97\u548c\u7f34\u7eb3\uff0c\u4e00\u822c\u8981\u5728\u53d1\u85aa\u65e5\u540e <strong>7 \u4e2a\u5de5\u4f5c\u65e5\u5185\u5230\u8fbe\u5458\u5de5\u7684\u57fa\u91d1<\/strong>\u3002\u65b0\u5458\u5de5\u7684<strong>\u7b2c\u4e00\u7b14<\/strong>\u6709\u4f8b\u5916\uff1a\u53ef\u4ee5\u5728\u53d1\u85aa\u65e5\u540e <strong>20 \u4e2a\u5de5\u4f5c\u65e5\u5185<\/strong>\u5230\u8d26\u3002\u4ece\u7b2c\u4e8c\u7b14\u8d77\uff0c\u56de\u5230 7 \u4e2a\u5de5\u4f5c\u65e5\u3002<\/p>\n<p>\u65fa\u5b63\u8981\u6ce8\u610f\u4e24\u4ef6\u4e8b\uff1a<\/p>\n<ul>\n<li><strong>\u57fa\u91d1\u9000\u56de\u4e0d\u5ef6\u671f\u3002<\/strong>\u57fa\u91d1\u6709 3 \u4e2a\u5de5\u4f5c\u65e5\u5206\u914d\u6216\u9000\u56de\u6b3e\u9879\uff1b\u5982\u679c\u56e0\u4e3a\u57fa\u91d1\u8d44\u6599\u586b\u9519\u88ab\u9000\u56de\uff0c7 \u4e2a\u5de5\u4f5c\u65e5\u7684\u671f\u9650\u4e0d\u4f1a\u56e0\u6b64\u5ef6\u957f\u3002\u65b0\u5458\u5de5\u8d44\u6599\u6700\u5bb9\u6613\u51fa\u9519\uff0c\u7b2c\u4e00\u7b14\u4ea4\u51fa\u53bb\u4e4b\u540e\u8981\u770b\u4e00\u4e0b\u6709\u6ca1\u6709\u88ab\u9000\u56de\u3002<\/li>\n<li><strong>\u5e74\u5e95\u516c\u4f17\u5047\u671f\u591a\u3002<\/strong>\u7ef4\u5dde 2026 \u5e74 12 \u6708 25 \u65e5\uff08\u5468\u4e94\uff09\u300112 \u6708 26 \u65e5\uff08\u5468\u516d\uff09\uff0c\u4ee5\u53ca\u56e0\u4e3a\u8282\u793c\u65e5\u843d\u5728\u5468\u516d\u800c\u8865\u653e\u7684 12 \u6708 28 \u65e5\uff08\u5468\u4e00\uff09\uff0c\u90fd\u662f\u516c\u4f17\u5047\u671f\uff0c2027 \u5e74 1 \u6708 1 \u65e5\uff08\u5468\u4e94\uff09\u4e5f\u662f\u3002\u6606\u5dde\u540c\u6837\u8865\u653e 12 \u6708 28 \u65e5\uff0c\u5e73\u5b89\u591c\u665a\u4e0a 6 \u70b9\u5230\u5348\u591c\u4e5f\u7b97\u516c\u4f17\u5047\u671f\u3002\u5de5\u4f5c\u65e5\u5c11\u4e86\uff0c\u5230\u8d26\u65f6\u95f4\u4f1a\u5f80\u540e\u63a8\uff0csuper \u4e0d\u8981\u5361\u7740\u6700\u540e\u4e00\u5929\u4ea4\u3002<\/li>\n<\/ul>\n<p>\u7b97 super \u7684\u57fa\u6570\u662f\u300c\u5408\u683c\u6536\u5165\u300d\uff08qualifying earnings\uff09\uff0c\u6309 12% \u8ba1\u7b97\u3002\u52a0\u73ed\u8d39\u4e0d\u7b97\u5728\u5185\u3002Payday Super \u4e0b\u903e\u671f\u7684\u7b97\u6cd5\u548c\u98ce\u9669\u533a\u95f4\uff0c\u6211\u4eec\u5728 <a href=\"https:\/\/wiselinkaccountants.com.au\/payday-super-28-october-2026-late-super-risk-zones\/\">10 \u6708 28 \u65e5\u8fd9\u7bc7<\/a>\u91cc\u6709\u5b8c\u6574\u8bf4\u660e\u3002<\/p>\n<h2>\u4e94\u3001\u6709 ABN \u4e0d\u7b49\u4e8e\u627f\u5305\u5546<\/h2>\n<p>\u65fa\u5b63\u627e\u4eba\uff0c\u5e38\u6709\u4eba\u8bf4\u300c\u6211\u6709 ABN\uff0c\u4f60\u6309\u53d1\u7968\u4ed8\u6211\u5c31\u884c\u300d\u3002\u662f\u4e0d\u662f\u5458\u5de5\uff0c\u8981\u770b\u5b9e\u9645\u600e\u4e48\u5e72\u6d3b\uff1a\u8c01\u5b9a\u5de5\u65f6\u3001\u8c01\u63d0\u4f9b\u5de5\u5177\u548c\u573a\u5730\u3001\u6309\u5c0f\u65f6\u8fd8\u662f\u6309\u6210\u679c\u4ed8\u94b1\u3001\u80fd\u4e0d\u80fd\u627e\u522b\u4eba\u4ee3\u73ed\u3002ATO \u6709\u4e00\u4e2a\u300c\u5458\u5de5\u8fd8\u662f\u627f\u5305\u5546\u300d\u7684\u5224\u65ad\u5de5\u5177\uff0c\u53ef\u4ee5\u9010\u9879\u56de\u7b54\u3002<\/p>\n<p>\u5224\u65ad\u7ed3\u679c\u662f\u5458\u5de5\u7684\uff0c\u8981\u6263\u7a0e\u3001\u4ea4 super\u3001\u6309\u5956\u52b1\u6807\u51c6\uff08award\uff09\u4ed8\u5de5\u8d44\u3002\u5373\u4f7f\u786e\u5b9e\u662f\u627f\u5305\u5546\uff0c\u53ea\u8981\u4e3b\u8981\u662f\u9760\u51fa\u52b3\u529b\u8d5a\u94b1\uff0csuper \u4ecd\u7136\u8981\u4ea4\u3002\u4ed8\u7ed9\u627f\u5305\u5546\u7684\u6b3e\u9879\u5728\u67d0\u4e9b\u884c\u4e1a\u8fd8\u8981\u7533\u62a5 TPAR\uff0c\u5177\u4f53\u89c1<a href=\"https:\/\/wiselinkaccountants.com.au\/tpar-contractor-payments-report-australia-chinese\/\">\u8fd9\u7bc7<\/a>\u3002<\/p>\n<h2>\u516d\u3001\u516c\u4f17\u5047\u671f\u7684\u5de5\u8d44<\/h2>\n<p>\u4e34\u65f6\u5de5\u7684\u65f6\u85aa\u672c\u8eab\u5df2\u7ecf\u542b 25% \u7684 casual loading\u3002\u4ee5\u6ca1\u6709\u9002\u7528\u5956\u52b1\u6807\u51c6\u7684\u5458\u5de5\u4e3a\u4f8b\uff0c2026 \u5e74 7 \u6708 1 \u65e5\u8d77 21 \u5c81\u53ca\u4ee5\u4e0a\u7684\u6700\u4f4e\u65f6\u85aa\u662f 33.05 \u6fb3\u5143\uff08\u5df2\u542b 25% loading\uff09\u3002\u9910\u996e\u3001\u5feb\u9910\u3001\u96f6\u552e\u5927\u591a\u53d7\u5404\u81ea\u7684\u5956\u52b1\u6807\u51c6\u7ba1\uff0c\u5468\u672b\u548c\u516c\u4f17\u5047\u671f\u53e6\u6709\u52a0\u6210\uff0c\u6bd4\u4f8b\u5404\u4e0d\u76f8\u540c\u3002\u6392\u5723\u8bde\u3001\u8282\u793c\u65e5\u548c 12 \u6708 28 \u65e5\u7684\u73ed\u4e4b\u524d\uff0c\u7528 Fair Work \u7684 Pay and Conditions Tool \u628a\u5bf9\u5e94\u5956\u52b1\u6807\u51c6\u7684\u8d39\u7387\u67e5\u4e00\u904d\u3002<\/p>\n<p>\u5723\u8bde\u805a\u9910\u3001\u5458\u5de5\u793c\u7269\u548c\u5e74\u7ec8\u5956\u7684\u7a0e\u52a1\u5904\u7406\uff0c\u6211\u4eec\u5728 <a href=\"https:\/\/wiselinkaccountants.com.au\/christmas-party-staff-gifts-bonus-fbt-payday-super-2026\/\">10 \u6708\u8fd9\u7bc7<\/a>\u91cc\u5355\u72ec\u8bb2\u8fc7\u3002<\/p>\n<h2>\u65fa\u5b63\u62db\u4eba\u524d\u7684\u68c0\u67e5\u6e05\u5355<\/h2>\n<ul>\n<li>\u8981\u62db\u6253\u5de5\u5ea6\u5047\u8005\u7684\uff1a\u786e\u8ba4\u5df2\u767b\u8bb0 PAYG \u9884\u6263\uff0c\u5e76\u5df2\u6ce8\u518c\u4e3a\u6253\u5de5\u5ea6\u5047\u8005\u96c7\u4e3b\uff08\u5728 ABR \u4e0a\u80fd\u67e5\u5230\uff09\u3002<\/li>\n<li>\u6bcf\u4f4d\u65b0\u5458\u5de5\uff1aTFN \u7533\u62a5\u8868\u3001\u57fa\u91d1\u9009\u62e9\u8868\u6216\u7ed1\u5b9a\u57fa\u91d1\u67e5\u8be2\u7ed3\u679c\u3001\u7b7e\u8bc1\u8d44\u6599\uff0c\u7b2c\u4e00\u6b21\u53d1\u5de5\u8d44\u524d\u5efa\u597d\u5de5\u8d44\u6863\u6848\u3002<\/li>\n<li>18 \u5c81\u4ee5\u4e0b\u5458\u5de5\uff1a\u5de5\u8d44\u8f6f\u4ef6\u91cc\u6309\u5468\u8bb0\u5f55\u5de5\u65f6\uff0c\u8d85\u8fc7 30 \u5c0f\u65f6\u7684\u5468\u5355\u72ec\u7b97 super\u3002<\/li>\n<li>\u7b2c\u4e00\u7b14 super\uff1a\u5728 20 \u4e2a\u5de5\u4f5c\u65e5\u5185\u5230\u8d26\uff0c\u907f\u5f00 12 \u6708 25 \u65e5\u5230 1 \u6708 1 \u65e5\u7684\u5047\u671f\uff1b\u4e4b\u540e\u6bcf\u6b21\u53d1\u5de5\u8d44\u540e 7 \u4e2a\u5de5\u4f5c\u65e5\u5185\u5230\u8d26\u3002<\/li>\n<li>STP\uff1a\u6bcf\u6b21\u53d1\u5de5\u8d44\u5f53\u5929\u6216\u4e4b\u524d\u7533\u62a5\u3002<\/li>\n<li>\u81ea\u5e26 ABN \u7684\u4eba\uff1a\u5148\u7528 ATO \u7684\u5224\u65ad\u5de5\u5177\u8fc7\u4e00\u904d\uff0c\u7ed3\u679c\u7559\u6863\u3002<\/li>\n<\/ul>\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n<h3>\u6253\u5de5\u5ea6\u5047\u8005\u7684\u7a0e\u5230\u5e95\u662f\u6263 15% \u8fd8\u662f 30%\uff1f<\/h3>\n<p>\u53d6\u51b3\u4e8e\u96c7\u4e3b\u6709\u6ca1\u6709\u5728 ATO \u6ce8\u518c\u4e3a\u6253\u5de5\u5ea6\u5047\u8005\u96c7\u4e3b\u3002\u6ce8\u518c\u4e86\u7684\uff0c2026-27 \u5e74\u5ea6\u524d 45,000 \u6fb3\u5143\u6309 15% \u6263\uff1b\u6ca1\u6ce8\u518c\u7684\uff0c\u4ece\u7b2c\u4e00\u5757\u94b1\u8d77\u6309 30% \u6263\uff08135,000 \u6fb3\u5143\u4ee5\u5185\uff09\u3002\u5458\u5de5\u6ca1\u6709\u63d0\u4f9b TFN \u7684\uff0c\u6309 45% \u6263\u3002\u6ce8\u518c\u8981\u5728\u7b2c\u4e00\u6b21\u4ed8\u6b3e\u4e4b\u524d\u5b8c\u6210\u3002<\/p>\n<h3>18 \u5c81\u4ee5\u4e0b\u7684\u5458\u5de5\u8981\u4ea4 super \u5417\uff1f<\/h3>\n<p>\u53ea\u6709\u67d0\u4e00\u5468\u5de5\u4f5c\u8d85\u8fc7 30 \u5c0f\u65f6\uff0c\u90a3\u4e00\u5468\u624d\u8981\u4ea4\uff0c\u6309\u5f53\u5468\u5408\u683c\u6536\u5165\u7684 12% \u8ba1\u7b97\u3002\u6bcf\u5468 30 \u5c0f\u65f6\u53ca\u4ee5\u4e0b\u7684\u5468\u4e0d\u7528\u4ea4\u3002\u8fd9\u6761\u89c4\u5219\u5728 2026 \u5e74 7 \u6708 Payday Super \u4e4b\u540e\u6ca1\u6709\u53d8\u5316\u3002<\/p>\n<h3>\u65b0\u5458\u5de5\u7684\u7b2c\u4e00\u7b14 super \u4ec0\u4e48\u65f6\u5019\u8981\u5230\u8d26\uff1f<\/h3>\n<p>Payday Super \u4e0b\uff0c\u65b0\u5458\u5de5\u7684\u7b2c\u4e00\u7b14 super \u8981\u5728\u53d1\u85aa\u65e5\u540e 20 \u4e2a\u5de5\u4f5c\u65e5\u5185\u5230\u8fbe\u5458\u5de5\u7684\u57fa\u91d1\uff1b\u4e4b\u540e\u6bcf\u6b21\u53d1\u5de5\u8d44\uff0c\u8981\u5728\u53d1\u85aa\u65e5\u540e 7 \u4e2a\u5de5\u4f5c\u65e5\u5185\u5230\u8d26\u3002\u57fa\u91d1\u9000\u56de\u6b3e\u9879\u4e0d\u4f1a\u5ef6\u957f\u671f\u9650\u3002<\/p>\n<h3>\u4e34\u65f6\u5de5\u6709 ABN\uff0c\u6211\u53ef\u4ee5\u6309\u53d1\u7968\u4ed8\u94b1\u3001\u4e0d\u4ea4 super \u5417\uff1f<\/h3>\n<p>\u8981\u770b\u5b9e\u9645\u7528\u5de5\u5173\u7cfb\uff0c\u6709\u6ca1\u6709 ABN \u4e0d\u662f\u5224\u65ad\u6807\u51c6\u3002\u5b9e\u9645\u662f\u5458\u5de5\u7684\uff0c\u6309\u5458\u5de5\u6263\u7a0e\u4ea4 super\uff1b\u6253\u5de5\u5ea6\u5047\u8005\u5373\u4f7f\u63d0\u4f9b ABN\uff0cATO \u4e5f\u8981\u6c42\u6309\u6253\u5de5\u5ea6\u5047\u8005\u7a0e\u8868\u6263\u7a0e\u3002\u4e3b\u8981\u9760\u51fa\u52b3\u529b\u8d5a\u94b1\u7684\u627f\u5305\u5546\uff0c\u540c\u6837\u8981\u4ea4 super\u3002<\/p>\n<h3>\u5458\u5de5\u8fd8\u6ca1\u62ff\u5230\u7a0e\u53f7\uff0c\u53ef\u4ee5\u5148\u4e0a\u73ed\u5417\uff1f<\/h3>\n<p>\u53ef\u4ee5\u3002\u5458\u5de5\u5728 TFN \u7533\u62a5\u8868\u4e0a\u8bf4\u660e\u5df2\u7533\u8bf7\u7a0e\u53f7\u7684\uff0c\u6709 28 \u5929\u8865\u4ea4\uff0c\u671f\u95f4\u6309\u666e\u901a\u7a0e\u7387\u6263\uff1b28 \u5929\u540e\u4ecd\u672a\u63d0\u4f9b\uff0c\u4ece\u4e4b\u540e\u7684\u5de5\u8d44\u8d77\u6309\u6700\u9ad8\u7a0e\u7387\u52a0 Medicare \u6263\u3002<\/p>\n<h2>\u4e0b\u4e00\u6b65<\/h2>\n<p>\u628a\u4f60\u7684\u60c5\u51b5\u53d1\u7ed9\u6211\u4eec\uff1a\u6253\u7b97\u62db\u51e0\u4e2a\u4eba\u3001\u6709\u6ca1\u6709\u6253\u5de5\u5ea6\u5047\u8005\u548c 18 \u5c81\u4ee5\u4e0b\u7684\u5b66\u751f\u3001\u7528\u4ec0\u4e48\u5de5\u8d44\u8f6f\u4ef6\u3001\u73b0\u5728\u662f\u5426\u5df2\u767b\u8bb0 PAYG \u9884\u6263\u3002\u6211\u4eec\u5e2e\u4f60\u6838\u5bf9\u6ce8\u518c\u72b6\u6001\u3001\u5efa\u597d\u65b0\u5458\u5de5\u7684\u5de5\u8d44\u548c super \u8bbe\u7f6e\uff0c\u65fa\u5b63\u7ed3\u675f\u540e\u4e00\u8d77\u5bf9\u8d26\u3002<\/p>\n<p><strong><a href=\"https:\/\/wiselinkaccountants.com.au\/free-call-zh\/\">\u9884\u7ea6 20 \u5206\u949f\u514d\u8d39\u7535\u8bdd\u54a8\u8be2<\/a><\/strong>\uff0c\u6216\u76f4\u63a5\u6253\u7ed9\u6211\u4eec\uff1a\u58a8\u5c14\u672c <a href=\"tel:+61396000803\">03 9600 0803<\/a>\uff5c\u5e03\u91cc\u65af\u73ed <a href=\"tel:+61731888081\">07 3188 8081<\/a>\u3002<\/p>\n<p>\u5de5\u8d44\u3001STP\u3001super \u548c BAS \u5728 Wiselink \u53ef\u4ee5\u4e00\u5904\u505a\u5b8c\uff0c\u6309\u804c\u80fd\u5206\u5de5\uff0c\u91cd\u8981\u5de5\u4f5c\u7531\u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u590d\u6838\u3002\u6253\u5de5\u5ea6\u5047\u8005\u96c7\u4e3b\u6ce8\u518c\u53ef\u7531\u6211\u4eec\u4f5c\u4e3a\u7a0e\u52a1\u4ee3\u7406\u4ee3\u529e\u3002\u6c9f\u901a\u4e2d\u82f1\u6587\u90fd\u53ef\u4ee5\u3002<\/p>\n<p>\u8d44\u8d28\uff1aCPA \u00b7 Registered Tax Agent \u00b7 ASIC Registered Agent \u00b7 NTAA \u00b7 Xero \/ MYOB \/ QuickBooks Partner\uff0c\u81ea 2013 \u5e74\u8d77\u3002\u6ce8\u518c\u72b6\u6001\u53ef\u81ea\u884c\u4e0a <a href=\"https:\/\/www.tpb.gov.au\/public-register\">TPB \u516c\u5f00\u6ce8\u518c\u5e93<\/a> \u67e5\u3002<\/p>\n<p>\u58a8\u5c14\u672c Camberwell\uff081381 Toorak Rd, Camberwell VIC 3124\uff09\u00b7 <a href=\"https:\/\/wiselinkaccountants.com.au\/brisbane-accountants\/\">\u5e03\u91cc\u65af\u73ed Eight Mile Plains<\/a>\uff083 Clunies Ross Court, Eight Mile Plains QLD 4113\uff09<\/p>\n<h2>\u8d44\u6599\u6765\u6e90<\/h2>\n<ul>\n<li>ATO\u300aSchedule 15 \u2013 Tax table for working holiday makers\u300bQC 107133\uff0c\u53d1\u5e03\u4e8e 2026 \u5e74 6 \u6708 17 \u65e5\uff1a2026-27 \u5e74\u5ea6 15% \/ 45,000 \u6fb3\u5143\u3001\u5468\u85aa 680 \u6fb3\u5143\u6263 102 \u6fb3\u5143\u7684\u4f8b\u5b50\u3001\u672a\u63d0\u4f9b TFN \u6309 45%\u300128 \u5929\u8865\u4ea4 TFN<\/li>\n<li>ATO\u300aEmployer registration for working holiday makers\u300bQC 50743\uff1a\u987b\u5148\u767b\u8bb0 PAYG \u9884\u6263\u3001\u7b2c\u4e00\u6b21\u4ed8\u6b3e\u524d\u6ce8\u518c\u3001\u672a\u6ce8\u518c\u6309 30%\uff08135,000 \u6fb3\u5143\u4ee5\u5185\uff09\u3001\u53ef\u7531\u7a0e\u52a1\u6216 BAS \u4ee3\u7406\u4ee3\u529e\u3001ABR \u67e5\u8be2<\/li>\n<li>ATO\u300aEmployers of working holiday makers (WHMs)\u300bQC 50741\uff0c\u66f4\u65b0\u4e8e 2025 \u5e74 7 \u6708 24 \u65e5\uff1a\u4e0d\u6ce8\u518c\u53ef\u80fd\u88ab\u7f5a\u3001\u63d0\u4f9b ABN \u4ecd\u6309\u6253\u5de5\u5ea6\u5047\u8005\u7a0e\u8868\u6263\u7a0e<\/li>\n<li>ATO\u300aWorking holiday makers\u300b\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 6 \u6708 3 \u65e5\uff1a\u96c7\u4e3b\u987b\u4e3a\u6253\u5de5\u5ea6\u5047\u8005\u4ea4 super<\/li>\n<li>ATO\u300aPaying super for your employees\u300bQC 107571\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 6 \u6708 23 \u65e5\uff1a18 \u5c81\u4ee5\u4e0b\u6bcf\u5468\u8d85 30 \u5c0f\u65f6\u3001\u4e3b\u8981\u9760\u52b3\u529b\u7684\u627f\u5305\u5546\u300112% \u5408\u683c\u6536\u5165\u3001\u57fa\u91d1 3 \u4e2a\u5de5\u4f5c\u65e5\u5206\u914d\u6216\u9000\u56de\u3001\u9000\u56de\u4e0d\u5ef6\u957f\u671f\u9650<\/li>\n<li>ATO\u300aPayment deadlines for Payday Super\u300bQC 105846\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 9 \u6708 29 \u65e5\uff1a7 \u4e2a\u5de5\u4f5c\u65e5\u3001\u65b0\u5458\u5de5\u7b2c\u4e00\u7b14 20 \u4e2a\u5de5\u4f5c\u65e5<\/li>\n<li>ATO\u300aSuper from your employer\u300b\uff0c2026 \u5e74 7 \u6708 1 \u65e5\u7248\uff1a\u5408\u683c\u6536\u5165\u4e0d\u542b\u52a0\u73ed\u8d39<\/li>\n<li>ATO\u300aTax file number and withholding declarations\u300bQC 27062\uff1b\u300aHiring a new worker\u300bQC 67962\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 6 \u6708 27 \u65e5\uff1a\u5165\u804c\u8868\u683c\u300128 \u5929\u89c4\u5219\u3001\u672a\u63d0\u4f9b TFN \u6309\u6700\u9ad8\u7a0e\u7387\u52a0 Medicare\u3001\u5de5\u4f5c\u8d44\u683c<\/li>\n<li>ATO\u300aRules of reporting through STP\u300b\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 10 \u6708 23 \u65e5\uff1a\u53d1\u85aa\u65e5\u5f53\u5929\u6216\u4e4b\u524d\u7533\u62a5<\/li>\n<li>Business Victoria\u300aVictorian public holidays 2026\u300b\uff0c\u66f4\u65b0\u4e8e 2026 \u5e74 5 \u6708 21 \u65e5\uff1bFair Work Ombudsman\u300aPublic holidays\u300b\uff1a\u7ef4\u5dde\u4e0e\u6606\u5dde 12 \u6708 25 \u65e5\u300126 \u65e5\u300128 \u65e5\uff0c\u6606\u5dde\u5e73\u5b89\u591c\u665a 6 \u70b9\u8d77\uff0c2027 \u5e74 1 \u6708 1 \u65e5<\/li>\n<li>Fair Work Ombudsman\u300aAward and 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