| 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 |
| This decision tool is designed to help payers determine whether an individual worker is engaged as an employee or independent contractor. It will give a decision based on answers to some simple 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 for payments made from 1 July 2011. |
| 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 |
| This decision tool helps payers in the building and construction industry determine whether a worker is engaged as an employee or independent contractor. It will give a decision based on answers to some simple questions. |
| Fringe benefits tax - rates and thresholds |
| Fringe benefits tax (FBT) rates and thresholds for the 2010-11 and 2011-12 FBT years. |
| Overview of employer obligations |
| This product provides a snapshot of employer obligations which include PAYG withholding, superannuation and fringe benefits tax (FBT). |
| PAYG payment summaries and guidelines |
| List of available PAYG payment summaries and guidelines for employers. |
| Workforce education news - Issue 8/2011 |
| This is the eighth issue of Workforce education news for 2011 covers topics affecting employers, employees, professional associations and their members. Topics include superannuation and tax time information. |
| 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 7/2011 |
| This seventh issue of Workforce education news for 2011 covers topics affecting employers, employees, professional associations and their members. Topics include superannuation and tax time information. |
| 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 6/2011 |
| This sixth issue of Workforce education news for 2011 covers topics affecting employers, employees, professional associations and their members. Topics include superannuation and tax time information. Issued in August 2011. |
| 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 5/2011 |
| This fifth issue of Workforce education news for 2011 covers topics affecting employers, employees, professional associations and their members. Topics include superannuation and tax time information. Issued in July 2011. |
| 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. |
| Workforce education news - Issue 4/2011 |
| This is the fourth issue of Workforce education news for June 2011 and covers topics affecting employers, employees, professional associations and their members. Topics include superannuation and tax time information. Issued in June 2011. |
| 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. |
| Workforce education news - Issue 3/2011 |
| This third issue of Workforce education news for 2011 covers topics affecting employers, employees, professional associations and their members. Topics include superannuation and tax time information. Issued in April 2011. |
| Tax file number declaration |
| The information you provide in this declaration will enable your payer to work out how much to withhold from payments made to you. (NAT 3092) |
| Workforce education news - Issue 2/2011 |
| This second issue of Workforce education news for 2011 covers topics affecting employers, employees, professional associations and their members. Topics include superannuation and tax time information. Issued in April 2011. |
| Withholding declarations and variations |
| Payees should use the following forms to notify their employer or other payer of a change to their withholding rates. |
| Workforce education news - Issue 1/2011 |
| This first issue of Workforce education news for 2011 covers a range of topics affecting employers, employees, professional associations and their members. Topics include superannuation and tax time information. Issued in March 2011. |
| Workforce education news - Special issue - January 2011 |
| This special edition contains information about what the ATO are doing to support the communities so badly affected by flooding. Issued in January 2011. |
| Workforce education news - Issue 9 2010 |
| This ninth issue of Workforce education news covers topics affecting employers and professional associations and their employees and members. Issued in November 2010. |
| Workforce education news - Issue 8/2010 |
| This eighth issue of Workforce education news 2010 covers a range of topics affecting employers and professional associations, and their employees and members, including tax time information. Issued in October 2010. |
| Workforce education news - Issue 7/2010 |
| This seventh issue of Workforce education news 2010 covers a range of topics affecting employers and professional associations, and their employees and members, including tax time information. Issued in September 2010. |
| Changes to withholding for people on low incomes |
| How the low income tax offset (LITO) affects withholding. |
| Employer obligations and apprentices |
| This fact sheet confirms the ATO view that apprentices are employees and highlights the employer's tax and superannuation guarantee obligations. (NAT 13527) |
| Employment termination payment calculator |
| Employers can use this calculator to determine the tax free and taxable components of an employment termination payment made on or after 1 July 2007. |
| Employment termination payment caps information for employers |
| Explains the amount of an employment termination payment (ETP) paid after 1 July 2007 that may receive concessional tax treatment. |
| Employment termination payments |
| Information about employment termination payments and why they are different to eligible termination payments (ETP). |
| End of financial year payments to employees |
| End of financial year payments to employees. |
| Flood levy information for employers |
| Information about the flood levy for employers and what they need to do. |
| Flood levy information for employers - frequently asked questions |
| Frequently asked questions about PAYG withholding for the flood levy. |
| 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 |
| A guide on superannuation topics for employers. |
| How to determine if workers are employees or independent contractors |
| This guide provides information to help PAYG withholding payers determine whether their workers (payees) are employees or independent contractors (for example, an individual, partnership, trust or company). |
| 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 |
| How businesses can find more information about the Paid Parental Leave scheme. |
| 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. |
| 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 need to be updated prior to 1 July 2010 |
| This document advises that if you are a user of a payroll software package, you need to contact your provider to update your software prior to 1 July 2010. |
| 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. |
| Superannuation guarantee |
| A list of forms and instructions for superannuation guarantee commonly used by employers. |
| The building and construction industry - Status of workers - Employee or independent contractor? |
| Provides information to help payers in the building and construction industry determine if the individual they are paying is an employee or independent contractor. (NAT 13823) |
| 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). |
| Worker's payday |
| What, if anything, you must withhold from your workers pay and the information we advise you to include on their payslip. |