个体户现金补助

留工津贴

留工津贴 Jobkeeper Payment

Jobkeeper津贴是澳洲政府对应企业留用员工的一种刺激行为,意为在新冠灾疫期间为那些在01/03以前在册的员工保留职位,为期六个月的补贴政策,每二周为1500澳币。

悉尼会计好思维会计事务所通过认真研读政府文件,归纳JobKeeper补贴的要点如下:

1:合格企业(包括个体户或慈善机构)的认定为必须营业额和去年同期相比至少有一个月下跌30%

2:Jobkeeper只对企业在01/03/2020以前在册员工生效

3:这些雇员必须满足澳洲公民、澳洲永久居留者、保护签证持有者、非保护签但持有有效签证并在澳洲生活10年以上者、新西兰公民在澳洲工作者(444签证持有者)。

4:每个雇员只能从一个雇主那里申请Jobkeeper补贴,并且,假如你已经申请了别的补助类别,Jobkeeper补贴必须汇报给CentreLink。Jobkeeper补助被计为个人税前收入。

5:对于那些已经离职但返岗的企业,并且该雇员工资少于税前750澳币的企业,JobKeeper补贴必须全款发放给此雇员。也就是代政府发放灾疫补贴。当然,假如你是合格补贴雇主,并且也还在雇佣工资高于750澳币一周的合格员工,那可以理解为政府对企业的补贴。

6:对于享受JobKeeper的雇员(工资低于二周税前1500澳币),雇主可以不缴纳强制养老金。

7:这是一个为期长达6个月的补贴

ATO申请登记留工津贴链接:https://www.ato.gov.au/Job-keeper-payment/

悉尼会计好思维会计事务所为了帮助我们客户更好的理解政府Jobkeeper付款政策,对政府Jobkeeper文件进行了翻译,最终解释权属于澳大利亚税务局。

留工津贴 Jobkeeper

Your Declaration声明

我授权Hurstville Accountant Pty Ltd作为我的税务代理公司。我明白Hurstville Accountant会用我的授权信息进入澳洲税务局系统,以便检查我的企业是否在政府补贴之列。我也明白,Hurstville Accountant在授权加了我成为客户后,原来的会计自动脱钩。"
同意
.

原版政府文件翻译件


OBLIGATIONS ON EMPLOYERS

雇主义务

To receive the JobKeeper Payment, employers must:
想要收到待工支付,雇主必须满足:

  • Register an intention to apply on the ATO website and assess that they have or will experience the required turnover decline.
    在政府ATO网站上登记注册申请意向,评估他们已经或将要经历营业额的下降。
  • Provide information to the ATO on eligible employees. This includes information on the number of eligible employees engaged as at 1 March 2020 and those currently employed by the business (including those stood down or rehired). For most businesses, the ATO will use Single Touch Payroll data to pre-populate the employee details for the business.
    向ATO提供有关合规的员工信息,其中包括截至到01/03/2020的合规雇员人数和企业当前雇员(含已经辞退或重新雇回的员工)的信息。对于大多数企业,ATO将使用Single Touch Payroll数据预填企业员工信息。
  • Ensure that each eligible employee receives at least $1,500 per fortnight (before tax). For employees that were already receiving this amount from the employer then their income will not change. For employees that have been receiving less than this amount, the employer will need to top up the payment to the employee up to $1,500, before tax. And for those employees earning more than this amount, the employer is able to provide them with a top-up.
    确保每位合格的员工每两周收到至少税前$1,500。对于工资高于此款的雇员,其收入将不会改变。对于工资少于此金额的雇员,雇主将需要向雇员支付最多不超过1,500澳币的税前款项。对于那些收入高于此金额的员工,雇主为他们支付差额。
  • Notify all eligible employees that they are receiving the JobKeeper Payment.
    通知所有合格的员工他们正在接受Jobkeeper补助。
  • Continue to provide information to the ATO on a monthly basis, including the number of eligible employees employed by the business.
    需要持续每月向ATO提供信息,包括该企业雇用的合格员工数量。

BACKGROUND ON JOBKEEPER PAYMENT

Jobkeeper背景介绍

Under the JobKeeper Payment, businesses impacted by the Coronavirus will be able to access a subsidy from the Government to continue paying their employees. Affected employers will be able to claim a fortnightly payment of $1,500 per eligible employee from 30 March 2020, for a maximum period of 6 months.
根据JobKeeper付款规定,受冠状病毒影响的企业将能够获得政府的补贴,以继续向其雇员付款。受影响的雇主将从2020年3月30日起每两周向合格雇员支付1,500澳币的费用,最长为期6个月

 

ELIGIBLE employers
合格雇主(企业)

Employers will be eligible for the subsidy if:

雇主将会收到这些补贴,假如符合以下条例:

  • their business has a turnover of less than $1 billion and their turnover will be reduced by more than 30 per cent relative to a comparable period a year ago (of at least a month); or|
    在每年营业额少于10亿澳币的企业,和去年同期相比(至少有一个月)下降30%。
  • their business has a turnover of $1 billion or more and their turnover will be reduced by more than 50 per cent relative to a comparable period a year ago (of at least a month); and
    10亿收入以上的企业,和去年同期相比(至少有一个月)下降50%。
  • the business is not subject to the Major Bank Levy.
    不受主要大银行特殊收费约束

The employer must have been in an employment relationship with eligible employees as at 1 March 2020, and confirm that each eligible employee is currently engaged in order to receive JobKeeper Payments.
截至2020年3月1日以前,雇主必须与符合条件的雇员已经建立雇佣关系!并确认每位符合条件的雇员目前都在从事工作才能领取JobKeeper付款。

Not-for-profit entities (including charities) and self-employed individuals (businesses without employees) that meet the turnover tests that apply for businesses are eligible to apply for JobKeeper Payments.

符合申请营业额测试的非营利实体(包括慈善机构)和自雇人士(无雇员的企业)都有资格申请JobKeeper付款。

Eligible employees
合规员工

Eligible employees are employees who:

合规员工定义:

  • are currently employed by the eligible employer (including those stood down or re-hired);
    正在为合规企业工作(包括被解雇但返岗员工)
  • were employed by the employer at 1 March 2020;
    在2020年三月一日前已经被雇佣的;
  • are full-time, part-time, or long-term casuals (a casual employed on a regular basis for longer than 12 months as at 1 March 2020);
    全职、兼职、和固定的长期短工(固定短工必须为雇主工作过12个月以上)
  • are at least 16 years of age;
    年满16岁以上。
  • are an Australian citizen, the holder of a permanent visa, a Protected Special Category Visa Holder, a non-protected Special Category Visa Holder who has been residing continually in Australia for 10 years or more, or a Special Category (Subclass 444) Visa Holder; and
    必须是澳洲公民、澳洲永久居民、保护签证持有者、非保护签但有特殊签证并且在澳洲居住期满10年以上、特殊444签证(新西兰公民在澳工作者)
  • are not in receipt of a JobKeeper Payment from another employer.
    不在另外一个企业拿取Jobkeeper付款的。

If your employees receive the JobKeeper Payment, this may affect their eligibility for payments from Services Australia as they must report their JobKeeper Payment as income.
如果您的员工收到JobKeeper付款,这可能会影响他们从澳大利亚服务局Centrelink付款的资格,因为他们JobKeeper付款计为个人收入。

APPLICATION PROCESS

申请流程

Businesses with employees
雇佣员工的企业(个人)

Initially, employers can register their interest in applying for the JobKeeper Payment via ato.gov.au from 30 March 2020.
首先雇主可以从2020年3月30日起通过ato.gov.au登记有申请JobKeeper付款意向。

Subsequently, eligible employers will be able to apply for the scheme by means of an online application. The first payment will be received by employers from the ATO in the first week of May.随后,符合条件的雇主将可以通过在线申请来申请该计划。雇主将在5月的第一周从ATO收到第一笔付款。

Eligible employers will need to identify eligible employees for JobKeeper Payments and must provide monthly updates to the ATO.
合格的雇主将需要确定有资格获得JobKeeper付款的雇员,并且必须每月向ATO提供更新。

Participating employers will be required to ensure eligible employees will receive, at a minimum, $1,500 per fortnight, before tax.
参与计划的雇主必须确保符合条件的雇员每两周至少获得1,500澳币的税前收入。

It will be up to the employer if they want to pay superannuation on any additional wage paid because of the JobKeeper Payment.
如果雇主想支付因JobKeeper计划外的额外工资,则将由雇主决定。

Further details for businesses for employees will be provided on ato.gov.au.
更多雇佣员工的企业的详细信息将在ato.gov.au上提供。

 

Businesses without employees
无雇员的企业雇主

Businesses without employees, such as the self-employed, can register their interest in applying for JobKeeper Payment via ato.gov.au from 30 March 2020.
没有员工的企业雇主,像自雇人士假如要申请JobKeeper付款,可以从30/03/2022起在ATO网站登记申请意向。

Businesses without employees will need to provide an ABN for their business, nominate an individual to receive the payment and provide that individual’s Tax File Number and provide a declaration as to recent business activity.
没有雇员的企业将需要提供ABN,提名个人以接收付款,并提供该人的税号,并提供有关近期商业活动的声明。

People who are self-employed will need to provide a monthly update to the ATO to declare their continued eligibility for the payments. Payment will be made monthly to the individual’s bank account.
自雇人士将需要每月向ATO提供一次更新资料,以表明其继续有资格获得付款。政府每月将付款到个人的银行帐户。

Further details for the self-employed will be provided on ato.gov.au.
更多自雇企业信息请查官网ato.com.au

Employer with employees on different wages
雇主发放雇员不同的额度的工资问题范例

Adam owns a real estate business with two employees. The business is still operating at this stage but Adam expects that turnover will decline by more than 30 per cent in in the coming months. The employees are:
Adam拥有一家房地产企业,有两名员工。该业务仍保持营业,但Adam预计,未来几个月的营业额将下降30%以上。员工是:

  • Anne, who is a permanent full-time employee on a salary of $3,000 per fortnight before tax and who continues working for the business; and
    Anne,她是企业全职正式员工,税前每二周3千,并且她将继续为企业工作;
  • Nick, who is a permanent part-time employee on a salary of $1,000 per fortnight before tax and who continues working for the business.
    Nick,他是正式半职员工,税前二周1千收入,他也将进行为企业工作;

Adam is eligible to receive the JobKeeper Payment for each employee, which would have the following benefits for the business and its employees:
Adam是一家一家合格接受Jobkeeper支付的雇主,他的生意将为其雇员得到如下好处:

• The business continues to pay Anne her full-time salary of $3,000 per fortnight before tax, and the business will receive $1,500 per fortnight from the JobKeeper Payment to subsidise the cost of Anne’s salary and will continue paying the superannuation guarantee on Anne’s income;
该公司继续向Anne支付每两周3,000澳币的税前全职工资,该公司将每两周从JobKeeper付款中获得1,500澳币,以补贴安妮的工资成本,并将继续为安妮的收入支付退休金保证金;

  • The business continues to pay Nick his $1,000 per fortnight before tax salary and an additional $500 per fortnight before tax, totalling $1,500 per fortnight before tax. The business receives $1,500 per fortnight before tax from the JobKeeper Payment which will subsidise the cost of Nick’s salary. The business must continue to pay the superannuation guarantee on the $1,000 per fortnight of wages that Nick is earning. The business has the option of choosing to pay superannuation on the additional $500 (before tax) paid to Nick under the JobKeeper Payment.
    企业继续向Nick支付他每两周税前薪金$ 1,000,以及每两周税前额外$ 500,总计每两周税前$ 1,500。该公司每两周从JobKeeper付款中获得1,500美元的税前费用,这将补贴Nick的工资费用。企业必须继续为尼克每两周获得$ 1,000的工资支付强制退休金。该公司可以选择按JobKeeper付款支付给Nick的额外的500澳币税前退休金。

Adam can register his initial interest in the scheme from 30 March 2020, followed subsequently by an application to ATO with details about his eligible employees. In addition, Adam is required to advise his employees that he has nominated them as eligible employees to receive the payment. Adam will provide information to the ATO on a monthly basis and receive the payment monthly in arrears.
Adam可以从2020年3月30日开始对该计划进行最初的注册,然后向ATO提出申请,详细说明其合格雇员。此外,Adam还必须告知其雇员,他已提名他们为符合条件的雇员以领取款项。 Adam将每月向ATO提供信息,并每月收取改款。

Employer with employees who have been stood down without pay
关于已被辞退的无薪员工

Zahrah runs a beauty salon in Melbourne. Ordinarily, she employs three permanent part-time beauticians, but the government directive that beauty salons can no longer operate has required her to shut the business. As such she has been forced to stand down her three beauticians without pay.
Zahrah在墨尔本经营一家美容院。通常,她雇用三名永久性的兼职美容师,但是政府指令美容院不再营业,要求她关闭公司。因此,她被迫无偿辞退她的三个美容师。

Zahrah’s turnover will decline by more than 30 per cent, so she is eligible to apply for the JobKeeper Payment for each employee, and pass on $1,500 per fortnight before tax to each of her three beauticians for up to six months. Zahrah will maintain the connection to her employees, and be in a position to quickly resume her operations.
Zahrah的营业额将下降30%以上,因此她有资格为每位员工申请JobKeeper付款,并每两周将1,500澳币的款项打给她的三名美容师,每人最多六个月。 Zahrah将保持与员工的联系,并能够灾后迅速恢复其运营。

Zahrah is required to advise her employees that she has nominated them as eligible employees to receive the payment. It is up to Zahrah whether she wants to pay superannuation on the additional income paid because of the JobKeeper Payment.
Zahrah必须通告她的雇员,她已提名他们为有资格的雇员以接收JobKeeper的付款。并由Zahrah决定是否要为因JobKeeper付款而支付的额外收入支付退休金。

If Zahrah’s employees have already started receiving income support payments like the JobSeeker Payment when they receive the JobKeeper Payment, they will need to advise Services Australia of their new income.
如果Zahrah的员工在收到JobKeeper付款后已经开始收到收入支持付款,例如JobSeeker付款,则需要将其新收入告知澳大利亚服务局CentreLink。

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新冠企业补助

澳洲新冠企业补贴

澳洲新冠中小企业(2019财年营业额小于5000万澳币)现金补贴政策,意在帮助雇主留聘雇员,以保持澳洲社会正常的基本商业活动。

很多小生意雇主在询问政府的新冠雇主补贴Boosting Cash Flow Assistance政策,根据澳大利亚财政部和税务局的最新文件,悉尼会计好思维会计师事务所认为,假如你公司是被定义为合格的企业,那么2020的Q3和Q4以及2021 Q1最少可以得到1万+5千+5千总共2万澳币的政府现金补贴。

怎样定义合格企业,根据财政部和税务局的文件,在12/03/2020前,企业(只要有ABN不管你是公司、个体户、合伙人、信托和慈善机构,并且持续进行商业活动)发放员工工资的(雇主也可以认为是公司的雇员获取工资收入),哪怕他们并没有预交税,都将获得$10000初始补贴。并且企业在04/2020以后继续营业并且按时递交BAS,那么就合规获得以后5千+5千的雇主补贴。

现在的企业有以下几种情况:

1:已经在12/03/2020以前递交了2019企业财政年度的税务报告,只要发过工资或法人董事拿过董事费(Director Fee)都将自动获取资格。

2:对于那些取得税务局同意的延时递交企业(2019财年企业退税的截至时间为15/05/2020,还没到期!),税务局将根据他们现有的数据进行判断。
其最重要的依据是商业活动表BAS。在BAS中有工资发放的企业。另外一个依据就是企业的员工工资系统STP(Single Touch Payroll),这是一个即时电子软件。当你递交员工工资时,ATO会及时收到资料。也就是说,假如你的企业按ATO要求已经建立了STP,并且在12/03/2020以前发放过工资的,税务局也能界定你为合规企业。

3:有些在12/03/2020以前已经实际上发放过工资并且BAS是年报的,并没有按税务局规定设置工资系统STP,税务局就无法界定你是否是合规补助企业。
为此,悉尼会计好思维会计师事务所特去电澳洲税务局新冠补贴帮助专线进行了咨询,回复是只要你有事实依据支持,也应被认定为合规补贴企业。

4:根据税务局的一贯政策,PAYG的注册是可以BACKDATE的!按ATO规定,假如向前补注册PAYG,应补交预交税利息。但是假如BACKDATE注册PAYG并且补发员工或公司董事12/03/2020以前的工资后,我们不能确定此类企业是否被定义为合格补助对象,只能让澳洲税务局做最后评定。

澳洲新冠企业补贴

Your Declaration声明

我授权Hurstville Accountant Pty Ltd作为我的税务代理公司。我明白Hurstville Accountant会用我的授权信息进入澳洲税务局系统,以便检查我的企业是否在政府补贴之列。我也明白,Hurstville Accountant在授权加了我成为客户后,原来的会计自动脱钩。"
同意
.

澳洲财政部企业补助文件

02/04/2020 澳大利亚财政部

https://treasury.gov.au/sites/default/files/2020-04/fact_sheet-boosting_cash_flow_for_employers.pdf

This assistance will assist businesses to manage cash flow challenges and help businesses retain their employees. These two measures are designed to support employing small and medium sized businesses and to improve business confidence. The Boosting Cash Flow for Employers measure also supports the activities of not-for-profits (including charities) at a time where they are facing increased demand for services.
这项援助将帮助企业管理现金流挑战,并帮助企业留住员工。这两项措施旨在支持中小型企业并提高企业信心。在非营利组织(包括慈善机构)面临服务需求增加之际,刺激现金流的措施也支持非营利组织。

The wage subsidy for apprentices and trainees will help to ensure the continued development of the skilled workforce.
学徒和培训人员的工资补贴将有助于确保熟练劳动力的持续发展。

BOOSTING CASH FLOW FOR EMPLOYERS
辅助雇主的现金流量

Summary
摘要

The Government is providing up to $100,000 to eligible small and medium sized businesses, and not-for-profits (including charities) that employ people, with a minimum payment of $20,000. These payments will help businesses’ and not-for-profits’ cash flow so they can keep operating, pay their rent, electricity and other bills and retain staff.
政府向符合条件的中小型企业以及非盈利组织(包括慈善机构)提供高达10万澳元的资金,最低辅助金额为2万澳元。这些辅助金将有助于企业和非营利组织的现金流,使他们能够继续经营,支付租金、电费和其他账单,并留住员工。

On 12 March 2020, the Government announced the Boosting Cash Flow for Employers measure. The measure initially provided up to $25,000 to business, with a minimum payment of $2,000 for eligible businesses. Small and medium sized business entities with aggregated annual turnover under $50 million and that employ workers are eligible.
2020年3月12日,政府宣布了促进雇主现金流的措施。该措施最初为企业提供了高达25000澳元的资金,对符合条件的企业最低支付2000澳元。年总营业额在5000万澳元以下并雇用工人的中小型企业是合规补贴范围。

The Government has enhanced this measure as part of the second economic response package. Not-for-profit entities (NFPs), including charities, with aggregated annual turnover under $50 million and that employ workers will now also be eligible. This will support employment activities at a time where NFPs are facing increasing demand for services.
作为第二套经济应对方案的一部分,政府加强了这项措施。包括慈善机构在内的非营利性实体(NFP),其年总营业额低于5000万澳元,雇佣工人也将符合资格。这将有助于在非营利组织面临日益增长的服务需求之际开展就业活动。

Under the enhanced scheme, employers will receive a payment equal to 100 per cent of their salary and wages withheld (up from 50 per cent), with the maximum payment being increased from $25,000 to $50,000. In addition, the minimum payment is being increased from $2,000 to $10,000.

根据这项强化计划,雇主将获得相当于其工资和预扣税100%的返款(高于50%),最高补贴额将从25 000澳元增加到50 000澳元。此外,最低补助金额由2000澳元增加到10 000澳元。

An additional payment is also being introduced in the July – October 2020 period. Eligible entities will receive an additional payment equal to the total of all of the Boosting Cash Flow for Employers payments they have received. This means that eligible entities will receive at least $20,000 up to a total of $100,000 under both payments. This additional payment continues cash flow support over a longer period, increasing confidence, helping employers to retain staff and helping entities to keep operating.

在2020年7月至10月期间,还将增加一笔辅助。符合条件的实体将收到一笔额外的辅助,金额等于他们收到的雇主辅助金的所有增加现金流的总和。这意味着,符合条件的实体将在这两项补助中获得至少2万澳元至10万澳元的总额。这笔额外补助将在较长时期内继续提供现金流支持,以增加企业信心,帮助雇主留住雇员,并帮助实体保持经营。

The cash flow boost provides a tax free payment to employers and is automatically calculated by the Australian Taxation Office (ATO). There are no new forms required.
现金补贴是雇主免税补助,由澳大利亚税务局(ATO)自动计算。不需要新的申请表格。

Eligibility – Boosting Cash Flow for Employers payments
资格-增加雇主现金流

Small and medium sized business entities and NFPs with aggregated annual turnover under $50 million and that employ workers will be eligible. Eligibility will generally be based on prior year turnover.
年总营业额在5000万澳元以下并雇用工人的中小型企业实体和非盈利机构将符合资格。合规营业额基于上一年的数字。

  • The payment will be delivered by the ATO as an automatic credit in the activity statement system from 28 April 2020 upon employers lodging eligible upcoming activity statements.
  • 自2020年4月28日起,在雇主提交合格的商业活动报表后,ATO将自动在系统中进行支付。
  • Eligible employers that withhold tax to the ATO on their employees’ salary and wages will receive a payment equal to 100 per cent of the amount withheld, up to a maximum payment of $50,000.
    •对雇员的工资预缴税并向ATO上报的合格雇主将获得相当于扣缴税金额100%的补贴,最高补贴额为50000澳元。
  • Eligible employers that pay salary and wages will receive a minimum payment of $10,000, even if they are not required to withhold tax.
  • 支付工资的合格雇主将获得最低10000澳元的补贴,即使他们不需要扣缴税。
  • The payments will only be available to active eligible employers established prior to 12 March 2020. However, charities which are registered with the Australian Charities and Not-for-profits Commission will be eligible regardless of when they were registered, subject to meeting other eligibility requirements. This recognises that new charities may be established in response to the Coronavirus pandemic.
    •只有在2020312日之前成立的有效合格雇主才能获得补贴。但是,在澳大利亚慈善机构注册的慈善机构,无论是什么时候注册的,只要符合其他资格要求,都将符合资格。因为为了应对冠状病毒大流行,可能会建立新的慈善机构。

Eligibility – Additional payment
资格-额外补贴

To qualify for the additional payment, the entity must continue to be active.
要获得额外补贴的资格,实体必须继续处于活动状态

For monthly activity statement lodgers, the additional payments will be delivered as an automatic
credit in the activity statement system. This will be equal to a quarter of their total initial Boosting Cash Flow for Employers payment following the lodgment of their June 2020, July 2020, August 2020 and September 2020 activity statements (up to a total of $50,000).
对于每月申报的商业活动报表宿者,额外的补贴将作为商业报表系统自动支付。在提交2020年6月、2020年7月、2020年8月和2020年9月的活动报表后,雇主后面每个季度拿到的补贴等于初始补贴总额的四分之一(总计50000澳元)。

For quarterly activity statement lodgers the additional payments will be delivered as an automatic credit in the activity statement system. This will be equal to half of their total initial Boosting Cash Flow for Employers payment following the lodgment of their June 2020 and September 2020 activity statements (up to a total of $50,000).
对于季度活动报表寄存者,额外付款将作为活动报表系统中自动进行交付。这将相当于雇主在提交2020年6月和2020年9月商业活动报表后支付的最初补贴总额的一半(总计50000美元)。

This measure will benefit around 690,000 businesses employing around 7.8 million people, and around 30,000 NFPs (including charities).
这项措施将惠及约69万家企业,他们雇佣约了780万人,约30000名非盈利机构(包括慈善机构)。

Timing – Boosting Cash Flow for Employers payments
时间-雇主现金补贴的支付

The Boosting Cash Flow for Employers payment will be applied to a limited number of activity statement lodgments. The ATO will deliver the payment as a credit to the entity upon lodgment of their activity statements. Where this places the entity in a refund position, the ATO will deliver the refund within 14 days.
雇主现金补贴将适用于数量有限的活动报表提交。ATO将在提交其活动报表后将补贴作为Credit计入雇主账户。如果该实体处于退款状态,税务局将在14天内交付退款。

Quarterly lodgers will be eligible to receive the payment for the quarters ending March 2020 and June 2020.
季度递交商业活动表的,将有资格获得截至2020年3月的季度补贴,以及2020年6月。

Monthly lodgers will be eligible to receive the payment for the March 2020, April 2020, May 2020 and June 2020 lodgments. To provide a similar treatment to quarterly lodgers, the payment for monthly lodgers will be calculated at three times the rate (300 per cent) in the March 2020 activity statement.
每月递交商业活动表的企业将有资格获得2020年3月、2020年4月、2020年5月的补贴2020年6月的补贴。

The minimum payment will be applied to the entities’ first lodgment.
最低补贴额将适用于实体的首次提交。

Timing – Additional payment
时间安排-额外补贴

The additional payment will be applied to a limited number of activity statement lodgments. The ATO will deliver the payment as a credit to the entity upon lodgment of their activity statements. Where this places the entity in a refund position, the ATO will deliver the refund within 14 days.
额外补贴将适用于数量有限的活动报表提交企业。税务局将在实体提交活动报表后,将补贴作为收入支付给实体。假如企业处于退款状态的实体,税务局将在14天内发放退款。

Quarterly lodgers will be eligible to receive the additional payment for the quarters ending June 2020 and September 2020. Each additional payment will be equal to half of their total initial Boosting Cash Flow for Employers payment (up to a total of $50,000).
每季度的递交商业活动表的企业将有资格获得截至2020年6月季度的额外补贴和2020年9月季度的补贴。每笔额外补贴将等于其最初增加的现金流总额的一半雇主补贴(总计50000澳元)。

Monthly lodgers will be eligible to receive the additional payment for the June 2020, July 2020, August 2020 and September 2020 lodgments. Each additional payment will be equal to a quarter of their total initial Boosting Cash Flow for Employers payment (up to a total of $50,000).
每月递交商业活动表的企业将有资格获得2020年7月、8月和9月的额外补贴。每季度额外补贴将相当于最初增加雇主支付的现金流总额的四分之一(二个季度最高可达50000澳元)。

Budget impact
预算影响

This measure is estimated to cost $31.9 billion over the forward estimates period.
这项措施估计耗资319亿澳元。

Sarah’s Construction Business

Sarah owns and runs a building business in South Australia and employs 8 construction workers on average full-time weekly earnings, who each earn $89,730 per year. Sarah reports withholding of $15,008 for her employees on each of her monthly Business Activity Statements (BAS).

Under the Government’s changes, Sarah will be eligible to receive the payment on lodgment of her BAS. Sarah’s business receives:

  • A credit of $45,024 for the March period, equal to 300 per cent of her total withholding.
  • A credit of $4,976 for the April period, before she reaches the $50,000 cap.
  • No payment for the May period, as she has now reached the $50,000 cap.
  • An additional payment of $12,500 for the June period, equal to 25 per cent of her total Boosting Cash Flow for Employers payments.
  • An additional payment of $12,500 for the July period, equal to 25 per cent of her total Boosting Cash Flow for Employers payments.
  • An additional payment of $12,500 for the August period, equal to 25 per cent of her total Boosting Cash Flow for Employers payments.
  • An additional payment of $12,500 for the September period, equal to 25 per cent of her total Boosting Cash Flow for Employers payments.

Under the previously announced Boosting Cash Flow for Employers measure, Sarah’s business would have received a maximum payment of $25,000.

Under the Government’s enhanced Boosting Cash Flow for Employers measure, Sarah’s business will receive $100,000. This is an additional $75,000 to support her business and help her retain her staff.

Sarah的建筑业

Sarah在南澳大利亚拥有并经营着一家建筑企业,并雇佣了8名全职建筑工人,每人年薪收入89730澳元。Sarah报告每月商业活动报表(BAS)为员工预交税为15008澳元。

根据政府规定,Sarah将有资格在提交她的BAS时获得补贴。

Sarah的企业将得到:

  • 3月期间获得4 5024澳元,相当于她每月预缴税的300%。
  • 在她达到50000澳元的上限之前,在4月份获得4976澳元。
  • 5月份期间没有补贴,因为她现在已达到50000澳元的上限。
  • 6月份期间额外支付1.25万澳元,相当于她总补贴的25%雇主补贴。
  • 7月期间额外支付1.25万澳元,相当于她总补贴的25%雇主补贴。
  • 8月期间额外支付1.25万澳元,相当于她总补贴的25%雇主补贴。
  • 9月份期间额外支付12 500澳元,相当于其总补贴的25%雇主补贴。

根据先前宣布的提高雇主补贴措施,Sarah的生意将收到最高25000澳元的补贴。

根据政府最新提高雇主补贴的措施,Sarah的生意将收到10万澳元。这额外的75000澳元用以支持她的业务和帮助她留住员工。

Sean’s Hairdresser Salon

Sean owns a hairdresser’s salon on the Gold Coast. He employs 12 hairdressers, with average salary of $50,000 per year. Sean reports withholding of $8,788 for his employees in each of his monthly BAS.

Under the Government’s changes, Sean will be eligible to receive the payments on lodgment of his relevant BAS.

Sean’s business will receive:

  • A credit of $26,364 for the March period, equal to 300 per cent of his total withholding.
  • A credit of $8,788 for the April period.
  • A credit of $8,788 for the May period.
  • A credit of $6,060 for the June period, before he reaches the $50,000 cap. Sean will also receive an additional payment of $12,500 for the June period, equal to 25 per cent of his total Boosting Cash Flow for Employers payments.
  • An additional payment of $12,500 for the July period, equal to 25 per cent of his total Boosting Cash Flow for Employers payments.
  • An additional payment of $12,500 for the August period, equal to 25 per cent of his total Boosting Cash Flow for Employers payments.
  • An additional payment of $12,500 for the September period, equal to 25 per cent of his total Boosting Cash Flow for Employers payments.

Under the previously announced Boosting Cash Flow for Employers measure, Sean’s business would have received a total payment of $25,000.

Under the Government’s enhanced Boosting Cash Flow for Employers measure, Sean’s business will receive $100,000. This is an additional $75,000 to support his business.

Sarah美发沙龙

Sarah在黄金海岸拥有一家美发沙龙。他雇了12个理发师,平均年薪5万澳元。Sarah月商业活动报表中有8788澳元预缴税。

根据政策,Sarah将有资格在提交相关的商业活动表BAS时获得补贴。

Sean的业务将得到:

  • 3月份期间获得26 364澳元,相当于其预扣税总额的300%。
  • 4月份期间获得8788澳元。
  • 5月期间获得8788澳元。
  • 在他达到50000澳元上限之前,在6月份期间获得6060澳元。Sarah还将在6月份获得额外的12500澳元,相当于他为雇主支付的总现金流的25%。
  • 7月份期间额外支付1.25万澳元,相当于他增加雇主补贴的25%。
  • 在8月份期间额外支付12 500澳元,相当于他增加雇主补贴的25%。
  • 9月份期间额外支付1.25万澳元,相当于他增加雇主补贴的25%。

根据之前宣布的提高雇主补贴的措施,Sarah的企业应收到25000澳元的总补贴。

根据政府最新提高雇主补贴的措施,Sarah的企业将获得10万澳元。这额外的75000澳元来支持他的生意。

Tim’s Courier Run

Tim owns and runs a small paper delivery business in Melbourne, and employs two casual employees who each earn $10,000 per year. In his quarterly BAS, Tim reports withholding of $0 for his employees as they are under the tax-free threshold.

Under the Government’s changes, Tim will be eligible to receive the payment on lodgment of his BAS.

Tim’s business will receive:

  • A credit of $10,000 for the March quarter, as he pays salary and wages but is not required to withhold tax.
  • An additional payment of $5,000 for the June quarter, equal to 50 per cent of his total Boosting Cash Flow for Employers payments.
  • An additional payment of $5,000 for the September quarter, equal to 50 per cent of his total Boosting Cash Flow for Employers payments.

 

If Tim begins with holding tax for the June quarter, he would need to withhold more than $10,000 before he receives any additional payment.

Under the previously announced Boosting Cash Flow for Employers measure, Tim’s business would have received a total payment of $2,000.

Under the Government’s enhanced Boosting Cash Flow for Employers measure, Tim’s business will receive $20,000. This is an additional $18,000 to support his business.

Tim的快递业务

Tim在墨尔本拥有并经营着一家小型纸张递送公司,雇佣了两名临时雇员,每人每年挣1万澳元。在他的季度BAS中,Tim由于他的员工低于免税门槛,所以他们被免除预缴税。

根据政府的变化,Tim将有资格在提交其商业活动报告时获得补贴。

Tim的业务将得到:

  • 3月份季度的抵税额补贴为10000澳元,因为他支付工资,但不需要预扣税款。
  • 6月份季度补贴为5 000澳元,相当于增加雇主补贴的50%。
  • 9月份季度额外为5 000澳元,相当于增加雇主补贴的50%。

如果Tim 6月份季度开始有预缴税,他将需要在预交1万澳元以上以收到额外预扣税补贴。

根据之前宣布的提高雇主补贴的措施,Tim的企业只能收到2000澳元的总补贴。

根据政府最新提高雇主补贴的措施,Tim的生意将得到2万澳元。这额外的18000澳元用来支持他的生意。

Help for the Homeless Op-Shop

Help for the Homeless, a registered charity, runs an op-shop to support its programs and employs 5 part-time workers with average income of $30,000 per year. It reports total withholding of $3,510 for its employees for each quarterly BAS.

Under the Government’s changes, Help for the Homeless will be eligible to receive the payment on lodgment of its BAS as it is a charity. Help for the Homeless receives:

  • A credit of $10,000 for the March quarter, the minimum payment.
  • An additional payment of $5,000 for the June quarter, equal to 50 per cent of its total Boosting Cash Flow for Employers payments.
  • An additional payment of $5,000 for the September quarter, equal to 50 per cent of its total Boosting Cash Flow for Employers payments.

Under the Government’s enhanced Boosting Cash Flow for Employers measure, Help for the Homeless will receive $20,000. Under the previously announced Boosting Cash Flow for Employers measure, NFPs were not eligible for the support.

帮助无家可归的商店

帮助无家可归者的注册的慈善机构,它开办了一家运营商店来支持自己的计划,雇佣了5名兼职员工,平均年收入3万澳元。它报告每季度为其员工预扣税3510澳元。

根据政府的政策改变,对此商店作为一家慈善机构在递交商业活动表BAS时,将有资格收到补贴。帮助无家可归者商店将获得:

  • 3月份季度信用证为10000澳元,最低补贴额。
  • 6月份季度额外支付5 000澳元,相当于增加雇主补贴的50%。
  • 9月份季度额外支付5 000澳元,相当于增加雇主补贴的50%。

根据政府提高雇主现金流的措施,对无家可归者的帮助的商店将得到2万澳元。根据先前宣布的提高雇主补贴的措施,非盈利机构是没有资格获得补贴。

SUPPORTING APPRENTICES AND TRAINEES
支持学徒和培训人员

Summary
摘要

The Government is supporting small business to retain their apprentices and trainees. Eligible employers can apply for a wage subsidy of 50 per cent of the apprentice’s or trainee’s wage paid during the 9 months from 1 January 2020 to 30 September 2020. Where a small business is not able to retain an apprentice, the subsidy will be available to a new employer.
政府支持小企业留住他们的学徒和培训人员。符合条件的雇主可申请从2020年1月1日至2020年9月30日9个月内支付的学徒或实习生工资的50%的工资补贴。如果企业不能留住一个学徒,补贴将提供给新的雇主。

Employers will be reimbursed up to a maximum of $21,000 per eligible apprentice or trainee ($7,000 per quarter).
雇主将为每个合格的学徒或实习生报销最多21000澳元(每季度7000澳元)。

Support will also be provided to the National Apprentice Employment Network, the peak national body representing Group Training Organisations, to co-ordinate the re-employment of displaced apprentices and trainees throughout their network of host employers across Australia.
还将向全国学徒就业网络提供支助,该网络是代表集团培训组织的国家最高机构,在澳大利亚各地的雇主网络中协调失业的学徒和培训人员的再就业。

Eligibility
资格

The subsidy will be available to small businesses employing fewer than 20 full-time employees who retain an apprentice or trainee. The apprentice or trainee must have been in training with a small business as at 1 March 2020.
这项补贴将提供给雇用不到20名全职雇员并有一名学徒或实习生的小企业。学徒或培训者必须在2020年3月1日之前入职。

Employers of any size and Group Training Organisations that re-engage an eligible out-of-trade apprentice or trainee will be eligible for the subsidy.
任何规模和团体培训机构的雇主,如果重新聘用合格的非贸易学徒或实习生,将有资格获得补贴。

Employers will be able to access the subsidy after an eligibility assessment is undertaken by an Australian Apprenticeship Support Network (AASN) provider.

在澳大利亚学徒支持网络(AASN)供应商进行资格评估后,雇主将能够获得补贴。

This measure will support up to 70,000 small businesses, employing around 117,000 apprentices.
这项措施将支持多达70000家小企业,雇用约117000名学徒。

Timing
时间

Employers can register for the subsidy from early April 2020. Final claims for payment must be lodged by 31 December 2020.
雇主可以从2020年4月初开始登记领取补贴。最终补贴要求必须在2020年12月31日前提出。

Further information is available at:
更多信息请访问:

  • The Department of Education, Skills and Employment website at: www.dese.gov.au
  • Australian Apprenticeships website at: www.australianapprenticeships.gov.au
  • 教育、技能和就业部网站:www.dese.gov.au
  • 澳大利亚学徒制网站:www.australianeaprenticeships.gov.au

For further information on how to apply for the subsidy, including information on eligibility, contact an Australian Apprenticeship Support Network (AASN) provider.
有关如何申请补贴的更多信息,包括资格信息,请联系澳大利亚学徒支持网络(AASN)提供商。

Budget impact
预算影响

This measure is expected to cost $1.3 billion across 2019-20 and 2020-21.
预计这项措施在2019-20年和2020-21年期间将耗资13亿澳元。

David’s Plumbing

David’s Plumbing is a small business that employs 10 people, including two full-time Australian Apprentices.

Taylor is a first year Australian Apprentice, aged 20, undertaking a Certificate III qualification. She commenced her apprenticeship with David’s Plumbing on 6 February 2020. Taylor receives a weekly wage of $532.89.

Lisa is a third year Australian Apprentice, aged 29, undertaking a Certificate IV qualification. She commenced her apprenticeship with David’s Plumbing on 18 November 2017. She receives a weekly wage of $772.71.

David’s Plumbing are eligible for Supporting Apprentices and Trainees which pays 50 per cent of the apprentices’ wages that have been paid by David’s Plumbing since 1 January 2020.

David’s Plumbing will receive:

  • $9,059 subsidy for employing Taylor for 6 February 2020 to 30 September 2020; and
  • $15,068 subsidy for employing Lisa for 1 January 2020 to 30 September 2020.

David的水管工

David的水管工是一家小型企业,雇佣了10名员工,其中包括两名全职澳大利亚学徒。

Taylor是澳大利亚第一年的学徒,20岁,在取得三级资格证书。她于2020年2月6日开始为David的水管工学习。Taylor的周薪为532.89澳元。

LIsa是一名第三年的澳大利亚学徒,29岁,在获取四级资格证书。她于2017年11月18日开始在David的水管工学习工作。她每周领772.71澳元的工资。

David的水管工有资格为学徒和培训人员提供培训,这些学徒和培训人员的工资是David的水管工自2020年1月1日以来支付的学徒工资的50%。

David的水管工将收到:

  • 在2020年2月6日至2020年9月30日期间为雇用Taylor提供9059澳元的补贴;以及
  • 2020年1月1日至2020年9月30日期间雇用Lisa的补贴为15068澳元。

FOR MORE INFORMATION
了解更多信息

For more information on the Australian Government’s Economic Response to the Coronavirus visit treasury.gov.au/coronavirus.

Businesses can visit business.gov.au to find out more about how the Economic Response complements the range of support available to small and medium businesses.
有关澳大利亚政府对冠状病毒的经济反应的更多信息,请访问treasury.gov.au/Coronavirus。

企业可以访问business.gov.au,了解更多有关经济应对措施如何补充中小企业可获得的一系列支持的信息。

澳洲税务局新冠中小企业现金补贴政策

05/04/2020 ATO 澳大利亚税务局
https://www.ato.gov.au/Business/Business-activity-statements-(BAS)/In-detail/Boosting-cash-flow-for-employers/

Overview
概述

For the most up to date information, regularly check back to our COVID-19 page. We continue to work through the best way to administer this cash flow boost and our website is the best place to get information relevant to you.
有关最新信息,请定期查看我们的COVID-19页面。我们将继续以最佳方式管理这一现金补贴,我们的网站是获取与您相关信息的最佳场所。

We are working on getting the cash flow boost to you as soon as we can and understand your business may be under significant pressure at this time.
我们正在努力使您的现金补贴尽快增加,我们知道您的业务可能在这个时候面临着巨大的压力。

If you are eligible, you do not need to separately apply and upon lodgment of your activity statement, your first amount will automatically be credited to your account but no earlier than 28 April 2020.
如果您符合条件,您无需单独申请,在提交商业活动报表BAS时,您的第一笔金额将自动记入您的账户,但不会早于2020年4月28日。

The cash flow boosts will be made from the Government’s announced date of 28 April 2020. If you lodge early, you will not receive the cash flow boost before this date.
现金补贴将从政府宣布的2020年4月28日开始支付。如果您提前申请,您也无法在此日期之前获得现金补贴。

Eligible businesses, including not-for-profit organisations, must have held an ABN on 12 March 2020 and lodge your activity statement to receive the credit. Charities registered with the Australian Charities and Not-for-profits Commission are eligible, regardless of when they were registered, if they meet the other eligibility requirements.
符合条件的企业,包括非营利组织,必须在2020312日持有澳洲商业号码ABN并提交您的商业活动报表以获得资格。在澳大利亚慈善机构和非盈利委员会注册的慈善机构,无论何时注册,只要符合其他资格要求,都是有资格的。

Eligibility
资格

You will be eligible to receive the cash flow boost if you are a small or medium business entity, including not-for-profit organisations, sole traders, partnership, company or trust that:
如果您是一家中小型企业实体,包括非营利组织、个体户、合伙企业、公司或信托公司,您将有资格获得现金补贴:

  • held an ABN on 12 March 2020 and continues to be active
  • has an aggregated annual turnover under $50 million (generally based on prior year turnover)
  • made eligible payments you are required to withhold from (even if the amount you need to withhold is zero).
  • 在12/03/2020以前具有有效并且持续活动的澳洲商业号码ABN。
  • 年总营业额低于5000万澳元(通常基于上一年的营业额)
  • 支付了您需要扣缴的符合条件的款项(即使您需要扣缴的金额为零)。

Eligible payments include:
符合条件的付款包括:

  • salary and wages
  • director fees
  • eligible retirement or termination payments
  • compensation payments
  • voluntary withholding from payments to contractors.
  • 工资
  • 董事费
  • 符合条件的退休或解雇费
  • 赔偿金
  • 应付的合同工款项。

In addition, you must also have either:
此外,您还必须拥有:

  • derived business income in the 2018–19 income year and lodged your 2019 tax return on or before 12 March 2020
  • made GST taxable, GST-free or input-taxed sales in a previous tax period (since 1 July 2018) and lodged the relevant activity statement on or before 12 March 2020.
  • 2018-19年度的有正当的业务收入,并于2020年3月12日或之前提交2019年纳税申报表
  • 在上一个纳税期间(自2018年7月1日起)对商品及服务税征税、免税或销售税,并在2020年3月12日或之前提交相关商业活动报表BAS。

We will generally determine whether you are a small or medium business entity based on your most recent income tax assessment for a prior year. However, where you do not have any income tax assessments for prior years, you may still be eligible if we are satisfied, based on other information we hold, that you are in business and would have an aggregated annual turnover under $50 million.
我们通常会根据您上一年的最新所得税评估来确定您是中小型企业实体。但是,如果您在过去几年没有任何所得税评估我们根据掌握的其他信息,确信您在营业,并且年总营业额低于5000万澳元,您可能仍然有资格获得评估

We may also give you further time to provide us notice that business income or supplies were made. This will generally be the case where you have a lodgment deferral in place. If you did not have a lodgment deferral in place, you will not become eligible if you lodge or amend returns for those periods now.

我们也可以给你更多的时间通告我们营业收入或供货信息。通常情况下,您会有延迟提交时间。如果您没有延期提交修改已经提交的资料,那么您将不符合资格。

Eligibility for additional cash flow boosts
增加现金补贴的资格

All eligible entities that received initial cash flow boosts may be entitled to additional cash flow boosts.
所有获得初始现金补贴的合格实体可能有权获得额外的现金补贴。

Not for profit organisations including charities
非营利组织,包括慈善机构

To be eligible, not-for-profit organisations (excluding charities) must have all of the following:
非营利组织(不包括慈善机构)要获得资格,必须具备以下所有条件:

  • held an active ABN on 12 March 2020
  • have an aggregate annual turnover of less than $50 million
  • made payments to employees.
  • 于二零二零年三月十二日举行
  • 年总营业额不足5000万澳元
  • 支付雇员。

Charities registered with the Australian Charities and Not-for-profits Commission are eligible, regardless of when they were registered, if they meet the other eligibility requirements.
在澳大利亚慈善机构和非盈利委员会注册的慈善机构,无论何时注册,只要符合其他资格要求,都是有资格的。

We will use the aggregated annual turnover in the most recent previous year’s tax return to determine eligibility.
我们将使用上一年度纳税申报表中的年度总营业额来确定资格。

If a not-for-profit organisation or charity is not required to lodge a tax return, they may still be eligible if we are satisfied, based on information available, that their aggregated annual turnover is under $50 million.
如果非营利组织或慈善机构不需要提交纳税申报表,我们根据现有信息确信他们的年总营业额低于5000万澳元,他们仍然有资格申请。

Timing
时机

Initial cash flow boost
初始现金补贴

The initial cash flow boosts will be delivered as credits in the activity statement system from the Government’s announced date of 28 April 2020. If you lodge early, you will not receive the cash flow boost before this date.
政府宣布2020年4月28日起,最初的现金补贴将作为商业活动报表BAS系统中的贷项交付。如果您提前申请,您也无法在此日期之前获得现金补贴。

If you lodge:
如果您递交:

  • quarterly, you will be eligible to receive the credit for
    • quarter 3, March 2020 (lodgment due date 28 April 2020)
    • quarter 4, June 2020 (lodgment due date 28 July 2020).

 

  • monthly, you will be eligible to receive the credit for the lodgment periods of
    • March 2020 (lodgment due date 21 April 2020)
    • April 2020 (lodgment due date 21 May 2020)
    • May 2020 (lodgment due date 21 June 2020)
    • June 2020 (lodgment due date 21 July 2020).
  • 每季度递交,您将有资格获得补贴
    • 2020年3月第3季度(提交日期:2020年4月28日)
    • 第四季度,2020年6月(提交日期:2020年7月28日)。
  • 每月递交,您将有资格获得补贴
    • 2020年3月(提交日期:2020年4月21日)
    • 2020年4月(提交截止日期2020年5月21日)
    • 2020年5月(提交日期:2020年6月21日)
    • 2020年6月(提交日期:2020年7月21日)。

Lodgment deferrals
延期递交

As the cash flow boost is generated on lodgment of an eligible activity statement, if a lodgment deferral has been granted by us, the cash flow boost will generally be made at the time of the deferred lodgment. This ensures that eligible entities that have received deferrals, for example, due to recent natural disasters, do not miss out on the payment or have to forgo their extended time to lodge to qualify.
由于现金补贴是在提交合格的商业活动报表BAS时支付的,如果我们批准了提交延期,现金补贴通常在延迟提交时支付。这确保了那些已收到延期付款的合格实体,例如,由于最近的自然灾害而收到延期递交的实体,不会错过补贴。或不得不再次延长的递交的也可以获得资格。

However, you may choose to lodge before the deferred due date (but only on or after 28 April 2020) in order to access the cash flow boost earlier, for example, if you are expecting GST refunds.
但是,您可以选择在延迟到期日之前(但仅在2020年4月28日或之后)递交,以便更早获得现金补贴,例如,如果您希望GST退款。

To be entitled to the cash flow boost, eligible entities need to lodge the relevant activity statements within two years of when the activity statements were due to be lodged. This ensures that the Boosting Cash Flow for Employers measure is targeted at helping employers during the period affected by COVID-19.
为了有权获得现金补贴,合格的实体需要在商业活动报表BAS应提交之日起,提交两年内应该提交的相关商业活动报表BAS。这确保雇主现金补贴的措施的目标是在受COVID-19影响的期间帮助雇主。

Additional cash flow boost
增加现金补贴

Eligible entities who received initial cash flow boosts will receive additional cash flow boosts, for the periods June to September 2020, equal to the total amount of initial cash flow boosts received. This will be delivered in either two or four instalments depending on your reporting period
在2020年6月至9月期间,收到初始现金补贴的合格实体将收到额外的现金补贴,额度等于收到的初始现金补贴总额。根据您的商业活动报表,将分两次或四次交付。

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