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If you are a worker you need to understand your rights and obligations. From the day you start your first job to the day you leave the workforce altogether, you must pay income tax and lodge yearly tax returns. Your employer may also be required to pay super for you.
What you need to know
Overview
Starting a job
While you are working
Transition to retirement
Leaving a job
Leaving the workforce
Calculators, rates and forms
Calculators and tools
Forms and instructions
In detail
Tax file number (TFN)
Tax file number declaration
Employee share schemes
Reportable fringe benefits and salary sacrifice
Pay as you go (PAYG) withholding
International travellers and international students
Leaving a job
Super
An introduction to employee share schemes
An introduction to employee share schemes, for employees and employers.
Choosing a super fund - How to complete your Standard choice form
The Standard choice form sets out employee options for choosing a superannuation fund.
Withholding declarations and variations
Payees should use the following forms to notify their employer or other payer of a change to their withholding rates.
Employee superannuation guarantee (SG) calculator tool
The employee superannuation guarantee (SG) calculator tool is designed to help you determine whether you are eligible for SG contributions, and whether your employer is paying the correct amount.
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.
For employees - Employment termination payment (ETP) whole-of-income cap
This fact sheet explains how the whole-of-income cap works and will help you to understand if you may have to pay more tax on your payment.
For employees - Employment termination payment cap
This fact sheet explains how the employment termination payment (ETP) cap applies to your employment termination payment.
Payments from worker entitlement funds - information for individuals
Worker entitlement funds are funds established to preserve the benefits and entitlements of employees engaged in particular industries. If you are a member of a worker entitlement fund, you need to be aware of how payments from the fund are treated for tax purposes.
Taxation of termination payments
When an employee leaves work or changes jobs they may receive different types of payments that are taxed differently. This guide provides information about the tax on the different types of payments and will help both employers and employees.
Guide for workers
If you have just started working or are changing your job, leaving or preparing to retire, you will need to understand how your tax and super work.
How much tax should be taken from your pay?
This guide will help you to work out how much PAYG withholding tax should be taken from your pay.
PAYG payment summaries - individual non-business
Guide for taxpayers who have not received or have lost their payment summaries.
PAYG withholding - varying your PAYG withholding
This guide explains when and how you can vary your rate of pay as you go (PAYG) withholding.
How to claim the tax free threshold
Explains how to claim the tax-free threshold when you complete a tax file number declaration.
When you have income from two payers
This publication provides information about how tax is withheld if you routinely are paid by two or more payers at the same time.
Withholding declarations and variations
Payees should use the following forms to notify their employer or other payer of a change to their withholding rates.
Leaving a job
When you leave a job, any redundancy or unused leave payments you receive may be taxed differently to your normal income.
Leaving the workforce
There are no special requirements when you leave the workforce other than those related to leaving a job but you may be eligible for special arrangements if you are retiring or leaving Australia.
Reportable fringe benefits - facts for employees
Information to help employees understand the reportable fringe benefits amount included on their payment summary.
Starting a job
It is best to get your tax file number (TFN), TFN declaration, banking and super details sorted out before you start a job.
Super - your money, your future
Tips for young people about what superannuation (super) is, how to make it grow and the reasons to keep track of it.
Tax file number - application or enquiry for individuals
For use by individuals (Australian citizens) to apply for or enquire about a tax file number (NAT 1432).
Transition to retirement
When you have reached your preservation age you may be able to access your superannuation benefits without having to retire or leave your job.
While you are working
You and your employer both have obligations during your working life. You should understand your tax, super, and employment arrangements and benefits you are offered - such as working as a contractor, employee share schemes, salary sacrifice and transition to retirement.
An introduction to employee share schemes
An introduction to employee share schemes, for employees and employers.
Choosing a super fund - How to complete your Standard choice form
The Standard choice form sets out employee options for choosing a superannuation fund.
Employee superannuation guarantee (SG) calculator tool
The employee superannuation guarantee (SG) calculator tool is designed to help you determine whether you are eligible for SG contributions, and whether your employer is paying the correct amount.
For employees - Employment termination payment (ETP) whole-of-income cap
This fact sheet explains how the whole-of-income cap works and will help you to understand if you may have to pay more tax on your payment.
For employees - Employment termination payment cap
This fact sheet explains how the employment termination payment (ETP) cap applies to your employment termination payment.
Guide for workers
If you have just started working or are changing your job, leaving or preparing to retire, you will need to understand how your tax and super work.
How much tax should be taken from your pay?
This guide will help you to work out how much PAYG withholding tax should be taken from your pay.
How to claim the tax free threshold
Explains how to claim the tax-free threshold when you complete a tax file number declaration.
Leaving a job
When you leave a job, any redundancy or unused leave payments you receive may be taxed differently to your normal income.
Leaving the workforce
There are no special requirements when you leave the workforce other than those related to leaving a job but you may be eligible for special arrangements if you are retiring or leaving Australia.
PAYG payment summaries - individual non-business
Guide for taxpayers who have not received or have lost their payment summaries.
PAYG withholding - varying your PAYG withholding
This guide explains when and how you can vary your rate of pay as you go (PAYG) withholding.
Payments from worker entitlement funds - information for individuals
Worker entitlement funds are funds established to preserve the benefits and entitlements of employees engaged in particular industries. If you are a member of a worker entitlement fund, you need to be aware of how payments from the fund are treated for tax purposes.
Reportable fringe benefits - facts for employees
Information to help employees understand the reportable fringe benefits amount included on their payment summary.
Starting a job
It is best to get your tax file number (TFN), TFN declaration, banking and super details sorted out before you start a job.
Super - your money, your future
Tips for young people about what superannuation (super) is, how to make it grow and the reasons to keep track of it.
Tax file number - application or enquiry for individuals
For use by individuals (Australian citizens) to apply for or enquire about a tax file number (NAT 1432).
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.
Taxation of termination payments
When an employee leaves work or changes jobs they may receive different types of payments that are taxed differently. This guide provides information about the tax on the different types of payments and will help both employers and employees.
Transition to retirement
When you have reached your preservation age you may be able to access your superannuation benefits without having to retire or leave your job.
When you have income from two payers
This publication provides information about how tax is withheld if you routinely are paid by two or more payers at the same time.
While you are working
You and your employer both have obligations during your working life. You should understand your tax, super, and employment arrangements and benefits you are offered - such as working as a contractor, employee share schemes, salary sacrifice and transition to retirement.
Withholding declarations and variations
Payees should use the following forms to notify their employer or other payer of a change to their withholding rates.
Working holidaymakers and international students
Explains how our tax system affects international students and holidaymakers such as backpackers who work while they are in Australia.
Working holidaymakers and international students
Explains how our tax system affects international students and holidaymakers such as backpackers who work while they are in Australia.
  
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© Australian Taxation Office for the Commonwealth of Australia
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