Net Pay Is Not Cost
The employee may receive net pay, but the business cost starts from gross wage and adds super.
Payroll / PAYG / Super
Wages Intelligence™
The cost of an employee is not the amount that lands in the employee's bank account. Real employment cost includes gross wages, PAYG, super and productivity.
Staff are one of the largest costs in garment care. Owners must understand gross wage, net wage, PAYG, super and labour percentage.
Plain-English Owner Education
What this means inside a garment care business.
DCME explains the business in the language owners use every day: cash, staff, customers, risk, equipment, profit and control.
PAYG
PAYG withheld belongs to the ATO and should be separated.
Super
Super is an extra employment cost and belongs to the employee's super fund.
Labour Percentage
Wages should be reviewed against sales and production output.
Simple Example
Gross Wage$1,154
PAYG Withheld$200
Net Paid$954
Super$132
Actual Employment Cost$1,286
Why this matters
Understanding creates better decisions.
When the owner understands the numbers, risks and operating pressure, the business can make better choices about pricing, staff, equipment, marketing and software.
FAQ
Common owner questions.
Is net pay the real cost?
No. Gross wage plus super is closer to the real employment cost.
Why track labour percentage?
It shows whether staffing is aligned with sales and production.
Does PAYG belong to the business?
No. It belongs to the ATO.
Explore. Learn. Understand. Then decide.
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