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production accounting/payroll > australia > ready reckoner

ready reckoner

your production budget in focus  

 


payroll fringes

Award/union minimum payroll/fringes for cast/crew on Australian features and television series as at 1 July 2009.

AUSTRALIAN PAYROLL FRINGES

(paid by the production on top of Gross Fee)

payroll tax p'roll tax grossed up workers' comp holiday pay super (pension) total
NSW 5.75% 6.75% 1.02% 8.33% 9% 25.10%
QLD 4.75% 5.57% 0.91% 8.33% 9% 23.82%
SA 4.95% 5.81% 1.31% 8.33% 9% 24.45%
VIC 4.95% 5.81% 0.43% 8.33% 9% 23.57%
WA 5.50% 6.45% 0.69% 8.33% 9% 24.47%
NT 6.20% 7.27% quote req* 8.33% 9% 24.60%
TAS 6.10% 7.16% quote req* 8.33% 9% 24.49%
ACT 6.85% 8.04% quote req* 8.33% 9% 25.37%

* Total should be inflated to include negotiated w/comp rates
Payroll tax is grossed up to include super and holiday pay
Workers comp rates are GST exclusive and grossed up where applicable

As at 1 January 2006 Super rate for Cast is 10% - please add 1% to totals for Cast


Terminology Key
Holiday Pay is Vacation Pay due on termination of engagement
Super is Employer Pension contribution

PAYROLL TAX THRESHOLDS & WEBSITES

STATE MONTHLY THRESHHOLD YEARLY THRESHHOLD PAYROLL TAX WEBSITE W/COMP WEBSITE
NSW 50,000 600,000 www.osr.nsw.gov.au www.workcover.nsw.gov.au
VIC 45,833 550,000 www.sro.vic.gov.au www.workcover.vic.gov.au
QLD 83,333 1,000,000 www.osr.qld.gov.au www.workcover.qld.gov.au
SA 42,000 504,000 www.treasury.sa.gov.au www.workcover.com
WA 62,500 750,000 www.srd.wa.gov.au www.workcover.wa.gov.au
TAS 84,167 1,010,000 www.tres.tas.gov.au www.wsa.tas.gov.au
NT 100,000 1,200,000 www.nt.gov.au www.nt.gov.au
ACT 104,167 1,250,000 www.revenue.act.gov.au www.workcover.act.gov.au