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Pay as you go (PAYG) is a system for businesses and individuals to pay installments of their expected tax liability on their income from employment, business, or investment for the current income year. When used as an adjective, it is often spelled ''pay-as-you-go''. It is similar to pay-as-you-earn (PAYE) tax, used in the United Kingdom, the Republic of Ireland and other countries. ==Australia== In Australia, ''pay-as-you-go'' withholding arrangements replaced ''pay-as-you-earn'' arrangements in July 2000. The new arrangements covered payments from employment as well as under the Prescribed Payments system and the Reportable Payments system. In Australia, the PAYG system is a withholding tax for employees and other payees, from regular payments made by employers and other payers, for example superannuation funds. It is used to collect by instalments income tax, HELP repayments, Medicare and other payments. The system calculates an annual income on the basis of a weekly or fortnightly payment. Payments would include income earned from part-time or casual work. PAYG amounts to be withheld are determined based on the Australian Taxation Office (ATO) PAYG schedules.〔(【引用サイトリンク】title=ATO PAYG Schedules & Salary Calculation )〕 The appropriate level of taxes and payments are then withheld and the withheld amounts are passed on to the ATO. For employees with only one job, the level of taxation for the year is close to the amount due, before deductions are applied. Discrepancies and deduction amounts are declared in the annual income tax return and will be part of the refund that follows after annual assessment or reduce the taxation debt that may be payable after assessment. For an employee's primary job, the withholding tax rate is lower because of the existence of a tax-free threshold in Australia. All other work has tax withheld based on a rate that excludes the tax-free threshold. *(Australian Taxation Office website on PAYG withholding ) 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Pay-as-you-go tax」の詳細全文を読む スポンサード リンク
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