Workers in not-for-profits

You need to work out if your workers are employees, contractors or volunteers because this status may affect the tax dealings between you and your workers. We provide checklists to help you meet your tax and super obligations for your workers.

If your organisation has employees, it will need to:

• register for PAYG withholding, if it is not already registered
• withhold amounts from their pay and send the withheld amounts to us
• contribute to its employees' superannuation.

Your NFP organisation needs to consider its other obligations related to workers, such as child support payments, workplace giving programs, reporting and paying tax, and keeping records.

See also:

• Your workers  
• Your obligations to workers and independent contractors
• Fringe benefits tax
• Not-for-profit volunteers