Payroll Tax in the Costing of Government Services

CONTENTS

Preliminaries
Cover, Copyright, Contents, Glossary, Key Messages

1 Introduction

2 Differences in Payroll Tax Arrangements
2.1 Exemptions
2.2 Marginal payroll tax rates and tax-free thresholds
2.3 Clawback arrangements

3 Are the Differences Significant?
3.1 Exemptions
   Case 1: health services
   Case 2: corrective services
3.2 Marginal tax rates and tax-free thresholds
   Corrective services
3.3 Clawback arrangements
3.4 Conclusions

4 Accounting for Differences in Payroll Tax Arrangements
4.1 Approaches to account for payroll tax differences
   Tax deduction
   Tax addition
4.2 Recommendations

Attachment 1

References