• Worker checklists

    Your not-for-profit organisation's tax and superannuation (super) obligations may depend on the status of each of its workers. A worker will be either an employee, independent contractor or volunteer.

    For example, if your organisation has employees, it will need to:

    • register for pay as you go (PAYG) withholding, if not already registered
    • withhold amounts from salary and wages and pay the withheld amounts to the ATO
    • contribute to its employees' super.

    Your independent contractors may also be eligible for super contributions.

    Organisations providing fringe benefits to their employees or their employees' associates are subject to fringe benefits tax (FBT). Some fringe benefits are exempt from FBT, and most non-government income tax exempt organisations will qualify for a rebate (subject to capping) if they have to pay FBT.

    Payments made or benefits provided to your organisation's volunteers are not subject to tax, except in certain circumstances.

    We provide checklists to help your not-for-profit organisation:

    • prepare for the first time it takes on workers
    • know what to do for each of its employees, independent contractors and volunteers.

    Next steps:

    Last modified: 20 Jul 2015QC 33566