<박종배의 세무칼럼> 고용주의 키위세이버 업무

JBTax 1 3,609 2017.05.24 00:03
고용주로부터 받는 가장 많은 질의중의 하나는 키위세이버 관련업무 이다. 이번호에는 이제 막 고용을 시작한 고용주 그리고 키위세이버가입자를 처음 고용하는 고용주에게 도움이 될만한 키위세이버 업무에 대해 소개하겠다. 참고로, 키위세이버는 이미 많이 소개가 되어 있어서 구체적인 내용을 다루지는 않겠고, 주된 고용주 업무에 대해서만 다루도록 하겠다.

개략적으로, 고용주는 일정액을 직원급여에서 공제하고 고용주지원액을 포함 PAYE신고를 통하여 IRD에 납부한다. 보다 자세히 알아보겠다.

키위세이버 가입자 납부액 급여에서 공제
키위세이버 가입자는 급여에서 공제될 %를 정한다.  현재, 키위세이버 가입자는 총급여의 3%, 4% 혹은 8%를 선택할 수 있다. 고용주는 직원급여지급시마다 해당 금액을 공제한다.  예를들어 총급여 $3,000 의 월급을 받는직원이 키위세이버불입 4%를 선택하였다면, 월급지급시마다 4%인 $120.00 를 공제한다. 

고용주지원액 계산
최저 고용주 지원액은 3%이지만, 고용주가 원할 경우 추가로 지원할 수도 있다. 주의해야하는 부분은 고용주가 지원하는 금액에서 ESCT (Employer Superannuation Contribution Tax)과 순지원액 (Net Employer Contribution) 를 별도로 계산해야 한다는 것이다. 상기 예에서 고용주가 고용주지원액을 3%로 정하였다면, 매월 고용주지원액은 3%인 $90.00 이 되고, 이는 다시 17.5%인 $15.75 는 ESCT, 나머지 $74.25 는 고용주 순지원액 (Net Employer Contribution) 으로 나눠진다. 참고로, ESCT %는 연소득에 따라 다르다.

직원급여계산 및 IRD 납부액 계산
상기 예에서 직원의 Tax Code 가 ‘M’ 일 경우에 직원에게 지급되는 급여계산을 알아보겠다.  Tax Code ‘M’일때 상기직원의 PAYE는 $485.03 이므로 $3,000.00-$485.03-$120.00 = $2,394.97 이 된다.  만약 상기 고용주가 상기 직원만 고용할 경우에 PAYE신고시 납부되는 금액은 PAYE공제액 $485.03 + 키위세이버직원 공제액 $120.00 + 고용주 지원액 $90.00 = $695.03 이 되겠다. 그리고 IRD에 PAYE신고시에는, 고용주 지원액을 상기에 계산한것처럼 순지원액과 ESCT로 구분하여 보고해야 한다.  결국 고용주지원액 중 순지원액만 직원 키위세이버 계좌로 이전된다.

일반적으로 회계사를 통해 PAYE신고를 할 경우, 회계사가 키위세이버관련하여 가입자 불입액이 맞게 공제되고 있는지, 고용주지원이 맞게 되고 있는지 확인해 줄수 있다.  그리고, ESCT 계산에 도움을 주거나, 회계사가 ESCT를 계산하여 신고하기도 한다.  만약, 고용주가 직접 PAYE를 신고하고 있다면, 키위세이버 업무에 신중을 기해야 하겠다.  키위세이버 가입직원에 대한 키위세이버공제 및 고용주지원을 하지 않는 경우, 공제액 및 고용주지원액이 최저금액보다 낮은 경우, ESCT세액을 잘못계산한 경우 등의 사유로 IRD로부터 연락을 받기도 한다.  

▶ 주의 : 본 칼럼은 안내를 목적으로 쓰여졌으므로, 저희글에 의지하여 발생하는 손실에 대해서 저희가 책임을 지지 않습니다


- 박종배 회계사 - 577-0147, 021-307-970, jb@jbtax.co.nz. www.jbtax.co.nz

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