Employing people in Australia

You may have Australian PAYG withholding and superannuation guarantee obligations if you employ any of the following workers in Australia:

• a full-time, part-time or casual employee
• a contractor wholly or principally for labour.

If you provide benefits to your workers or their associates (typically family members) in place of, or in addition to, salary or wages, you may also have fringe benefits tax (FBT) obligations.

More information

For more information about employing people in Australia, refer to:

• Pay as you go (PAYG) withholding - home page
• Working in Australia - what you need to know
• Doing business in Australia - what you need to know
• Starting a business essentials
• Seasonal Worker Program - frequently asked questions for approved employers
• PAYG withholding and household employees.

Proposed measures

The government is continually reviewing international tax arrangements. For information on how potential international legislative changes may affect you, refer to New legislation.

If you need help in applying this information to your own situation, contact us by phone.