Hiring and paying your workers

Your tax and super obligations when hiring and paying workers and when you stop employing one or all of your workers.

How to calculate, manage and report PAYG withholding tax, including for selected types of workers and foreign residents.

Work out if your worker is an employee or independent contractor as it affects your tax, super and other obligations.

Single Touch Payroll (STP) employer reporting guidelines – the requirements for reporting using STP-enabled software.

How employers, not-for-profits and government organisations calculate, manage and report fringe benefits tax.