Apportioned threshold amounts for s. 11: local non‑group employers
12 Apportioned threshold amounts for s. 11: local non‑group employers
For the purposes of section 11, the apportioned threshold amount for a progressive return period or part of a progressive return period is to be calculated as follows —
where —
N is the number of months in the progressive return period;
MT is the monthly threshold amount for the year;
D is the number of days in the progressive return period, or part of the progressive return period, during which WA taxable wages were paid or payable by the employer;
P is the number of days in the progressive return period.
For the purposes of section 11, the apportioned upper threshold amount for a progressive return period or part of a progressive return period is to be calculated as follows —
where —
N is the number of months in the progressive return period;
UT is the upper threshold amount for the year;
D is the number of days in the progressive return period, or part of the progressive return period, during which WA taxable wages were paid or payable by the employer;
P is the number of days in the progressive return period.
[Section 12 inserted: No. 15 of 2015 s. 14; amended: No. 6 of 2020 s. 9.]
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