Guide for employers

Expenses you can claim

When you engage workers in your business you will generally be eligible to claim deductions from your income tax return for expenses you incur in paying for:

• advertising or hiring
• vehicle, phone, office and other expenses
• wages, allowances, commissions and bonuses
• contractors and intermediaries - for example, a labour hire firm
• superannuation to your eligible employees and contractors
• fringe benefits, including any fringe benefits tax (FBT) you pay.

	You will not be able to claim deductions for: superannuation guarantee payments made to us FBT expenses that are paid or reimbursed by your employees.
	For more information about deductions for businesses, including those related to engaging workers, refer to Guide to claiming business deductions - Salary, wages and super.
	Employers - home

Sections within Preparing to engage workers

• Employee or contractor
• Pay as you go (PAYG) withholding
• Super
• Fringe benefits tax (FBT)
• Expenses you can claim
• Setting up a workplace giving program