• Part 2: Employee working for you

    The second part of the Employee checklist contains the tasks that you need to complete to meet your not-for-profit organisation's tax and super obligations for while your employee works for your organisation.

    PAYG withholding

    Super

    • Pay enough super contributions for your employee on a quarterly basis. If you fail to meet your obligations under superannuation guarantee legislation, you will be liable for the super guarantee charge
    • Understand your responsibilities for tax file numbers
    • Understand the contributions caps when making contributions
    • Keep the necessary super guarantee and super choice records and report as necessary to your employee

    Fringe benefits tax (FBT)

    • If your organisation can access FBT concessions – calculate your FBT liability for benefits provided to employees (try the Not-for-profit FBT calculator if your organisation is a public benevolent institution, health promotion charity, rebatable employer, public hospital, not-for-profit hospital or public ambulance service)
    • If your organisation is required to pay FBT quarterly – pay FBT instalments for the quarters ending 30 June, 30 September, 31 December and 31 March (does not apply if lodging a final FBT return, or if first year of FBT registration, or if the amount payable the previous year was less than $3,000)
    • If your organisation is required to pay FBT annually:  
    • Keep the necessary FBT records

    Child support payments

    • If asked by Child Support, Department of Human Services, deduct money from your employee's pay under the Child Support Scheme according to the employer package you would have received

    Next step:

    See also:

    Last modified: 20 Jul 2015QC 46320