Your workers

Not-for-profit volunteers

NFP organisations may need to pay different types of taxes and may be entitled to concessions, credits and refunds.

Types of Not-for-profit workers

A non-profit organisation needs to determine whether its workers are employees, independent contractors or volunteers, as this status may affect the tax treatment of transactions between the organisation and the worker.

Your obligations to workers and independent contractors

You need to understand the various obligations to your not-for-profit organisation's workers. These include PAYG withholding, super guarantee, fringe benefits tax, salary sacrifice arrangements, ETPs and state and territory payroll tax.