| Application to register a PAYG withholding account |
| Use this form if you are not required to have an Australian business number (ABN) and you need to register for a pay as you go (PAYG) withholding account. NAT 3377. |
| Employee/contractor decision tool |
| Businesses can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions. |
| Guide to pay as you go (PAYG) withholding |
| PAYG withholding is a system for withholding amounts from payments you make to workers and businesses so they can meet their end-of-year tax liabilities. |
| Tax tables |
| This document provides a list of quick links to the pay as you go (PAYG) withholding tax tables. |
| Workforce education news (WEN) |
| Workforce education news is an email newsletter issued regularly to employers and professional associations to provide updates about tax and super entitlements and obligations that may affect them, their employees, and members of their organisations. |
| Building and construction industry - employee/contractor decision tool |
| Businesses in the building and construction industry can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions. |
| Fringe benefits tax - rates and thresholds |
| This information contains fringe benefits tax (FBT) rates and thresholds for the 2011-12 and 2012-13 FBT years. |
| PAYG payment summaries and guidelines |
| List of available PAYG payment summaries and guidelines for employers. |
| Workforce education news - Issue 1/2013 |
| Welcome to the first edition of Workforce education news for 2013. Workforce education news contains important updates about tax and superannuation entitlements and obligations that may affect you, your employees, and members of your organisation. |
| Employee or contractor? Get the facts |
| Basic information businesses need to know when determining whether a worker is an employee or contractor and the obligations you need to meet. |
| Employer obligations checklist |
| Use this checklist to help meet your commonwealth tax and superannuation obligations if you engage workers. It includes information on your obligations when a new worker starts, whilst they are working for you and when the worker leaves. |
| PAYG withholding annual report - payments to foreign residents |
| Use this form to report payments made to foreign residents in the last financial year for entertainment or sports activities, construction and related activities and casino gaming junket activities. |
| Superannuation guarantee eligibility decision tool |
| Use this decision tool if you have employees (including some contractors) to check their eligibility for super contributions. |
| Workforce education news - Issue 3/2012 |
| Welcome to the third edition of Workforce education news for 2012. Workforce education news contains important updates about tax and superannuation entitlements and obligations that may affect you, your employees, and members of your organisation. |
| PAYG withholding from interest, dividend and royalty payments paid to non-residents - annual report |
| Instructions and sample form for reporting payments of interest and unfranked dividends paid to non-residents that are not reported on an annual investment income report (AIIR), and royalties paid to non-residents. NAT 7187. |
| Tax withheld calculator |
| If you are an employer or another withholding payer, the TWC helps you work out the tax you need to withhold from payments you make to employees and other workers. |
| Workforce education news - issue 2/2012 |
| Welcome to the second edition of Workforce education news for 2012. Workforce education news contains important updates about tax and super entitlements and obligations that may affect you, your employees, and members of your organisation. |
| PAYG payment summary statement |
| This form is used by payer's to provide the ATO with a summary of the payment summaries that have been issued to their payee's. NAT 3447 |
| Superannuation guarantee (SG) contributions calculator |
| Use this tool to calculate SG contributions for your eligible employees for a current quarter, including the period within 28 days after the end of that quarter. |
| Workforce education news - Issue 1/2012 |
| This is the first edition of Workforce education news for 2012, covering topics affecting employers, employees, professional associations and their members. Topics include super and tax time information. |
| PAYG withholding where ABN not quoted - annual report |
| You should complete this form when reporting amounts that are withheld from a supplier that does not quote their Australian business number (ABN). You are required to complete details of each payee from which you have withheld amounts. |
| Superannuation guarantee charge statement and calculator tool |
| Use this tool if you are late in paying your employees' superannuation contributions to a superannuation fund. It will enable you to calculate your SGC liability and prepare the SGC statement to be lodged with the ATO. |
| Fringe benefits tax - car calculator |
| The fringe benefits tax (FBT) car calculator helps employers calculate the taxable value of a car fringe benefit using either the statutory formula method or the operating cost method. |
| Statement by a supplier (reason for not quoting an ABN to an enterprise) |
| You should complete this form if you are a supplier and do not quote your Australian business number to an enterprise. NAT 3346. |
| Tax file number declaration |
| The information you provide in this declaration will allow your payer to work out how much to withhold from payments made to you. (NAT 3092) |
| Withholding declarations and variations |
| Payees should use the following forms to notify their employer or other payer of a change to their withholding rates. |
| Employment termination payment calculator |
| Use this calculator to work out the type of employment termination payment and calculate the withholding amount. |
| End of financial year payments to employees |
| End of financial year payments to employees. |
| Fringe benefits tax - a guide for employers |
| Comprehensive fringe benefits tax (FBT) information including how FBT works, benefit categories, calculating FBT, keeping FBT records, reportable fringe benefits, exempt benefits and reductions in the taxable value of certain fringe benefits. |
| Guide for employers |
| You have specific responsibilities at every stage of your worker's engagement, from engaging your first employee or contractor through to ceasing to be an employer. |
| Guide to superannuation for employers |
| Provides information and advice for employers on paying superannuation. |
| How to complete the PAYG payment summary - employment termination payment |
| These instructions will help you complete the PAYG payment summary - employment termination payment (NAT 70868-06.2012) form, for payments made on or after 1 July 2012. |
| Keeping records |
| If you are an employer, you need to keep specific records related to your workers. |
| Lodging early helps your employees |
| Brochure for employers introducing pre-filling. |
| No longer an employer |
| If you were withholding PAYG tax or paying FBT but are no longer employing people, you need to let us know. |
| Pacific Seasonal Workers Pilot Scheme - guide for employers |
| Your obligations as an approved employer under the Pacific Seasonal Workers Pilot Scheme. |
| Paid parental leave scheme |
| Explanation of the Paid Parental Leave scheme and the new Dad & Partner Pay scheme for families |
| PAYG registration and reporting |
| PAYG registration and reporting - forms and instructions commonly used by employers. |
| PAYG voluntary agreements |
| List of forms and instructions for PAYG voluntary agreements used by employers. |
| PAYG withholding - reporting electronically |
| A list of forms and instructions used by employers for reporting PAYG withholding electronically. |
| Paying workers |
| What, if anything, you must withhold from your workers pay and the information we advise you to include on their payslip. |
| Payments and reporting |
| Your payment and reporting obligations vary according to the number and type of workers you employ. You may need to report and pay quarterly as well as provide annual summary reports. |
| Payroll software packages from 1 July 2012 |
| It is important to ensure that your payroll software meets ATO specifications and remains up-to-date. This document explains what you need to do if you are a user of payroll software or if you produce your own payroll software. |
| Preparing to engage workers |
| Before you engage someone to work for you, find out what your tax and super obligations will be. They will vary, depending on whether your new worker is an employee or a contractor. |
| Statutory declaration (for PAYG payment summary forms) |
| Individual taxpayers are to complete this form if they are unable to obtain or locate certain types of payment summaries. |
| Worker's first day |
| When your new employee or contractor first starts working for you, they may need to complete some forms and make choices about superannuation. These details are an essential part of your business records. |
| Worker's last day |
| You may have a number of obligations to meet when an employee or contractor stops working for you. You also may have special obligations if your worker asked you to give them their annual payment summary early, or if they received employment termination payments (ETP). |