Temporary residents for their superannuation payments.
PAYGW Details to be submitted to ATO:
Amounts withheld from payment and regularly reporting these amounts to ATO.
Summaries of total amounts, withholding amount and the balance of payment to the payee.
Annual reports of the payment reports to ATO before the due dates mentioned above.
PAYGW Special Circumstances:
When a worker leaves:Employer must pay the termination fees while complying with fringe benefits tax (FBT) and superannuation rules. The reports of all the payments must be sent to ATO.
When a worker dies: Generally no amounts is withheld for the salaries and wages that were earned when the payee was alive but is going to be paid after the death. Similarly, no amounts should be withheld from the payments to the worker for unused annual leave or unused long service leave which are paid after payee’s death.