- Country Information
- Australia
In this article...
Australia
- What types of employment contract are there in Australia?
- What mandatory clauses must be included in an Australian employment contract?
- What makes a contract invalid in Australia?
- What are the minimum employee entitlements in Australia?
- What are the mandatory benefits in Australia?
- Is private health insurance available in Australia?
- Can employees receive stock options in Australia?
- Are there any other benefits available to employees in Australia?
- What is the minimum wage in Australia?
- What is the standard work week in Australia?
- What are the statutory public holidays in Australia?
- What are the overtime rules in Australia?
- What are the standard leave policies in Australia?
- Are alternative work arrangements possible in Australia?
- What is the required documentation for onboarding in Australia?
- How do you register an employee in Australia?
- What are the contract signing requirements in Australia?
- Can companies implement their own onboarding in Australia?
- What rules concern the base salary in Australia?
- How are bonuses and commissions handled in Australia?
- How are allowances handled in Australia?
- How is individual income tax handled in Australia?
- What are some other payroll considerations in Australia?
- How are expenses handled in Australia?
- Who makes the decision to terminate an employment contract in Australia?
- What is the procedure to terminate an employment contract in Australia?
- How are final pay and accrued leave handled in Australia?
- How is severance pay handled in Australia?
How is individual income tax handled in Australia?
Employee income in Australia is taxed gradually, but not on a percentage basis. The amount an employee can expect to pay in annual income tax is as follows:
- Income up to AUD 18,200 (USD 13,909): Exempt from income taxation
- AUD 18,201-45,000 (USD 13,910-34,392): AUD 0.19 (USD 0.15) for each dollar between the lower and upper limits of the income band
- AUD 45,000-120,000 (USD 34,392-91,714): AUD 5,092 (USD 3891) + AUD 0.325 (USD 0.25) for each dollar between the lower and upper limits of the income band
- AUD 120,000-180,000 (USD 91,714-13,7571): AUD 29,467 (USD 22,521) + AUD 0.37 (USD 0.28) for each dollar between the lower and upper limits of the income band
- AUD 180,000+ (USD 137,571+): AUD 51,667 (USD 39,488) + AUD 0.45 (USD 0.34) for each dollar over AUD 180,000 (USD 137,571)
If you have questions about payroll regulations and procedures in Australia, please get in touch with our team today!
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