Show download pdf controls
  • Employee participation

    To find out if your employees want to participate, provide them with a list of the charities you have selected to be involved in your workplace giving program as well as whether:

    • there will be a minimum donation amount per pay for each participating employee
    • you will reduce the amount of tax you withhold from the participating employees' salaries to account for the amount donated each pay. Small donations will result in no or little change to the amount of tax to be withheld.

    Employees who would like to participate then need to provide you with details of how much they will donate each pay and which charities they would like to donate to (from those you have selected).

    You can start deducting the agreed donation amount from the income you pay to each participating employee and forward it to the relevant charity as a lump sum.

    The workplace giving program does not affect the way your employees' gross income, super guarantee payments or fringe benefits are worked out.

    Keep your employees informed

    You will need to keep records of the amount donated on behalf of each employee and advise them in writing of the total amount donated at the end of the financial year. You can notify them by:

    Letter or email

    If you choose to provide this information to your employees in a letter or email, you must provide:

    • your name and ABN
    • the employee's name
    • the total amount donated for the year
    • that the amount was donated to a charity
    • the financial year in which the donation was made.

    Payment summary

    You may choose to provide the information in the employees' payment summaries:

    • ATO payment summaries have a 'Workplace giving' section where you can include the total amount of donations for the year.
    • Self-print payment summaries will need a new line of text in the deductions and include 'Workplace giving' and the total amount of donations for the year.

    There is no need to list each charity.

    See also:

    When your employees complete their tax returns

    Your employees' individual tax returns are not affected by workplace giving.

    Donations made under a workplace giving arrangement and donations made direct to charities are reported in the same way on the tax return. This is regardless of whether you reduced the amount of withholding or not.

    See also:

      Last modified: 23 Aug 2021QC 17036