课程大纲 （16 小时）
Payroll理论课程涵盖的16小时的payroll行业基本操作常识，内容涉及了实际工作中需要掌握的各类理论知识以及法律法。 完成理论课的学习可以让你全方面深入了解payroll行业的工作性质，从而成为引你入行的敲门砖。
课程 1: Payroll 基本理论 （Payroll Fundamental Theory）iamwiseroo2021-02-27T13:44:10+00:00
- Introduction of the Australian tax system and the PAYG withholding system
- Introduction of Fair Work, National Employment Standards, Award and Enterprise Agreement
- Pay cycles and Payslips
- Single Touch Payroll
- New Starters
- Position movement and salary changes
- Payroll Reports
课程 2: Payroll 基础计算 （Payroll Essential Calculations）iamwiseroo2021-02-27T13:43:36+00:00
- Taxable and non-taxable allowances
- Before-tax and after-tax deductions
- Tax for Bonus and commission
- Backpay calculation and tax treatment
- Overpayment calculation and tax treatment
- Common Employee Queries
课程 3: 澳洲就业标准 （National Employment Standards and Award）iamwiseroo2021-02-27T13:47:14+00:00
- NES – 10 minimum workplace entitlements
- Parental leave
- Jury Service
- Public holidays
- Notice of termination and redundancy pay
- Basic Award Introduction
课程 4 – Award Interpretation, Time and Attendanceiamwiseroo2021-02-27T13:55:14+00:00
- Multiple Award and Enterprise Agreement interpretation practice
- Interpret the award/agreement to locate information such as penalty rates and shift allowances, and then use this information to allocate the correct payment rate.
- Introduction of Time and Attendance system
课程 5: Leave accruals and Superiamwiseroo2021-02-27T13:58:35+00:00
- How to accrue all types of leave in all states and territories (Annual leave, Sick leave, long service leave)
- Comprehensive explanation of superannuation including Superannuation Guarantee Contribution, salary sacrifice, RESC and maximum contribution base
- Concessional Contribution Cap
- Salary Packaging
课程 6 & 7: Terminationiamwiseroo2021-02-27T14:03:47+00:00
- Termination Reasons (resignation, retirement, dismissal, redundancy etc)
- Termination components (Lump Sum A, B, D) and tax treatment
- Leave Entitlements upon termination ( Annual leave, Leave Loading, Long Service Leave)
- Multiple work case practice
- Employment Termination Payments (ETP)- (Golden handshake, Payments in lieu of notice, Severance payments, Compensation payments, Unused Sick Leave, Unused RDOs etc)
- Advanced Taxation Calculations
- Redundancy, Excluded ETP, Non Excluded ETP, Whole of Income cap
课程 8 : Payroll tax and Workcoveriamwiseroo2021-02-27T14:02:21+00:00
- What wages to include and exclude for payroll tax purposes for all the states
- Thresholds, rates, monthly returns and annual reconciliations
- Grouping provisions
- Exemptions and rebates
- PIAWE- Pre Injury Average Weekly Earnings and make up payments
- Workcover Annual Reconciliation
- Common mistakes when paying payroll tax and workcover
扎实全面的理论知识是新人入行的必备
熟练的实操需要有扎实的理论知识作为基础，不同于其他行业，payroll从业人员需要掌握复杂的行业规则和法律条款，而优化流畅易理解的课程设施则是你打好事业基础的第一步。