18 February 2020
Is your new employee a working holiday maker? Here's what you need to do:
1. Register - complete our Working holiday maker employer registration form online before you make your first payment to them.
2. Check visa - confirm your worker has a valid visa (subclass 417 or 462). Your worker can do this online or via the myVEVO app, and send you an email verifying their details.
3. Apply tax and super - check the Schedule 15 tax table to make sure you withhold the correct amount of tax. You also need to pay eligible super contributions as you normally would.
You may have noticed recent media attention about working holiday makers. However, your responsibilities when hiring working holiday makers haven't changed.
You should continue to:
We will contact you if your worker identifies themselves as an Australian resident for tax purposes and our records indicate they are a working holiday maker.
If your worker has questions, refer them to: ato.gov.au/WHM
Find out about:
Related news items
Our short Small Biz Matters podcast will help you refresh your super knowledge.
Find out how this changes the way you calculate super guarantee contributions.
Ensure you're keeping the right records as an employer.