Skip to Content
 Close search

Payroll tax in the costing of government services

Research paper

This research paper was released on 14 October 1999.

Download this report

  • 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

Printed copies

This publication is only available online.

Publications feedback

We value your comments about this publication and encourage you to provide feedback.

Submit publications feedback