Taxes on employers' payroll and labour force (TC 21)

Latest release
Australian System of Government Finance Statistics: Concepts, Sources and Methods
Cite
Reference period
2015
A1A.382.

Taxes on employers' payroll and labour force (TC 21) is further classified into:

  • payroll taxes (TC 211);
  • superannuation guarantee charge (TC 212); and
  • taxes on employers' payroll and labour force not elsewhere classified (TC 219).

Excludes:   Payments earmarked for social security schemes (not applicable in Australia); taxes paid by employees themselves out of their wages or salaries (classified to the appropriate category within income and capital gains taxes levied on individuals (TC 11)).

Payroll taxes (TC 211)

A1A.383.

Payroll taxes (TC 211) consists of payroll taxes levied on a broad range of industries.

Superannuation guarantee charge (TC 212)

A1A.384.

Superannuation guarantee charge (TC 212) consists of charges paid by employers under the Superannuation Guarantee Charge Act 1992.

Taxes on employers' payroll and labour force not elsewhere classified (TC 219)

A1A.385.

Taxes on employers' payroll and labour force not elsewhere classified (TC 219) consists of taxes on employers' payroll and labour force that cannot be classified to payroll taxes (TC 211) or superannuation guarantee charge (TC 212).

Includes: Stevedoring industry charges.