Obligations you need to meet

You will need to meet different tax and super obligations depending on whether your worker is an employee or contractor.

Your obligations for employees

When your worker is an employee there are certain things you need to do in relation to:

PAYG withholding

Your PAYG withholding obligations include:

New employees should complete a Tax file number declaration (NAT 3092). You must complete the payer section and send the original to us.

See also:


Your super obligations include:

If you do not meet your super obligations, you will need to pay a super guarantee charge (SGC).

See also:

Fringe benefits tax

If you provide fringe benefits, your FBT obligations include:

  • working out how much FBT you have to pay
  • registering for FBT
  • reporting fringe benefits on the employee's payment summary
  • lodging an FBT return and paying FBT
  • keeping FBT records.

See also:

    Last modified: 13 Apr 2016QC 18176