If you employ a full-time, part-time or casual worker in Australia, or you employ an independent contractor wholly or principally for labour, you may have employer obligations for:
- superannuation – generally, employers must contribute to the retirement savings of their Australian workers
- pay as you go (PAYG) withholding – if your worker is an employee, you generally have to withhold amounts from payments you make to them and send the withheld amount to us.
If you provide benefits to your workers or their associates (typically family members) in place of, or in addition to, salary or wages, you may also have fringe benefits tax (FBT) obligations.
- For more information see Engaging a worker