Taxes and superannuation for your workers

If your business has employees or contractors then you'll need to know how to meet your tax obligations.
  • Determine the status of workers
    The status of your workers for tax purposes is important, as employees and contract workers involve different obligations.
  • Fringe Benefits Tax
    Fringe Benefits Tax (FBT) is a tax payable by employers for benefits paid to an employee or the employee's associate.
  • Pay As You Go (PAYG) withholding
    Pay As You Go (PAYG) withholding is a legal requirement to withhold amounts for income tax purposes.
  • Pay-roll tax
    Pay-roll tax is a state tax on the wages paid by employers. It is calculated on the amount of wages you pay per month.
  • Superannuation
    Running a business or employing people is likely to involve superannuation obligations. Most of your employees, whether full-time, part-time or casual, will be covered by the superannuation guarantee legislation.

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