Your not-for-profit organisation may need to consider some other obligations to its workers.
The obligations listed below for not-for-profit organisations are the same as for businesses.
Child support payments
Sometimes employers are required to deduct money from employees' pay under the Child Support Scheme.
You do not need to do anything unless you are asked to by Child Support. If this happens, you will receive an employer package about what to do.
Child Support deductions
Child support deductions are not tax amounts, so they should not be shown on payment summaries.
It is illegal to discriminate against any employee or potential employee because of their child support or maintenance obligations.
For more information, contact Child Support by:
Workplace giving programs
Your employees may want to donate part of their pay to a deductible gift recipient (DGR) through a workplace giving program.
Workplace giving programs are arrangements where all of the following apply:
- part of an employee's pay is paid, or is to be paid, as a gift to a DGR
- the gift is paid by the employer at the direction of an employee
- the gift is made under a regular, planned giving arrangement.
Workplace giving programs and salary sacrifice arrangements
Reporting and paying tax
Not-for-profit organisations have similar reporting obligations to businesses, covering their income tax (if not exempt) and other obligations. For example, organisations use activity statements to report and pay a number of tax obligations, including GST, pay as you go (PAYG) instalments, PAYG withholding and fringe benefits tax.
There are a range of options for paying your tax. If you can’t pay on time it’s important to contact us straight away to make appropriate arrangements to pay your tax debt. If you’re due for a refund we can pay it directly into your nominated account.
Keeping employment and contractor records is an essential part of running your not-for-profit organisation. You must keep your records in an accessible form (either printed or electronic) for five years and they must be in English.
Your not-for-profit organisation may need to consider some other obligations to workers, such as child support payments, workplace giving, reporting and paying tax, and keeping records.