Before you hire your first worker
Before you hire your first worker, there are a few things you'll need to do to meet your tax and super obligations as an employer.
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Set up Online services for business
Most of your employee or payee reporting and transactions can be completed online through our Online services for business.
If you’re new to our online services, you'll need to set up your myGovID first. You can then link your myGovID to your business using Relationship Authorisation Manager (RAM).
Find out how to do this in Accessing online services with myGovID and RAM.
Confirm you have STP-enabled software
The reporting burden of employers is reduced by Single Touch Payroll (STP).
Check that your business software is STP-enabled, so you can report your employees' payroll information to us each time you pay them. Payroll information includes salary and wages, pay as you go (PAYG) withholding and super.
If you already use STP, take a look at STP reporting issues and errors. This information will help you report correctly.
Register for pay as you go (PAYG) withholding
If you employ workers, you must register for PAYG withholding. You must register before you're first payment that is subject to withholding. This applies even if you don't withhold any amount from a payment made.
Set up your business to pay super
As an employer, you need to set up your business to pay super on behalf of your eligible employees. This includes selecting a default super fund and choosing an approved method to make payments.
Employers must pay employee superannuation guarantee contributions to super funds through SuperStream.
Register for fringe benefits tax (FBT)
If you'll be providing fringe benefits to your employees or their associates, and have a fringe benefits tax (FBT) liability, you must register for FBT.
State and territory payroll tax
You may also need to register for state and territory payroll tax – see business.gov.auExternal Link. You'll only need to do this if your total payments to employees and certain contractors exceed the threshold. Thresholds and tax rates vary between states and territories.
Before you hire your first worker, there are a few things you'll need to do in order to meet your tax and super obligations as an employer.