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Employee age affects notice entitlements, ETP tax rates, and redundancy concessions but each uses a different age threshold, measured at a different point in time. Here's how to get each one right.

Most employees have tax withheld at the standard rate from the tax tables, and for most of them that’s fine. But sometimes the standard rate doesn’t match what someone will actually owe at year end. A real estate agent with a negatively geared property, a sales rep whose car allowance is fully deductible, or a … Read more

Most awards give employers 7 days to pay final entitlements but recent court decisions confirm NES payments must be made on the final day. Here's what that means for payroll.
How to pay public holidays during sick leave, unpaid leave, LSL, stand-downs and notice periods. Plain-language answers for Australian employers, with super rules.

When processing a redundancy, one of the first things payroll needs to establish is whether the employee qualifies for the tax concessions of a genuine redundancy – and age is a determining factor. If an employee has reached pension age at the time of their dismissal, the redundancy is not considered a genuine redundancy under … Read more

Back pay is taxed under ATO Schedule 5. Here's how to work out the withholding, when super applies, and how to report it in STP, including Lump Sum E.