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不少打工度假者的心态是:“我要赚钱!” 赚钱是没错,因为赚了才可以花。与其他的欧洲国家一样,纽西兰拥有最低薪金策略。这策略保障了人民的丰衣足食。令那些学历不高,却肯刻苦耐劳的人,得以生存。但是赚钱当儿,难免少不了要缴税哦。
- S7 o4 c% M" v Pay As You Earn(P.A.Y.E), q8 q, y& c; n, s% P( B( A
首先,纽西兰打工度假者讨的是最低工作薪资,那就是每小时13纽币。这笔钱还未扣除Pay As You Earn(P.A.Y.E)哦。8 P3 F1 E; J* i$ @
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6 Q% n( L& a D1 T7 R* }大家看到吧,PAYE的扣除 |# T1 Y- x' f# W* g) Z0 M2 p6 }
什么是P.A.Y.E?
# U2 N8 q* t* X# J' o" c" ZPAYE是雇主从员工薪资里扣除的税,然后再转交给Inland Revenue Department (IRD)。它包含了:% I- ^' \* f/ G7 k/ d0 q- F7 c- b
$ B& G& X2 D. G8 W2 v' ?5 D" T) I
A.个人所得税
1 I+ q" u" k. wB. Accident Compensation Corporation (ACC) 保险& Y- H" A' A9 L( e+ `! y
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PAYE的计算法是依据所得税代码(Tax Code)和IRD的规格" t: U5 B3 _, { q0 ~3 d
“PAYE is deducted by employers from employees’ salary or wages in New Zealand, and paid to the Inland Revenue Department (IRD) on their behalf. It includes income tax and Accident Compensation Corporation (ACC) earners’ levy. PAYE is calculated by employers based on tax codes provided by the employee and tables provided by the IRD.”
, @' O/ ~5 W( P2 S, jAdapted from IRD New Zealand% [1 ^+ P1 |/ t1 X' k; T3 d ~! _
4 U) D: [9 \7 ?) ~/ h
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