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 |