Your obligations to volunteers, employees and contractors

Work out if your workers are employees, independent contractors or volunteers.

NFP organisations may need to pay different types of taxes and may be entitled to concessions, credits and refunds.

If your not-for-profit organisation has employees, you must withhold amounts from their pay and send the amounts to us. You may also have to withhold in other circumstances, for example, when you make a payment to an independent contractor under a voluntary agreement.

Find out about paying the right amount of super on time and when to lodge a superannuation guarantee charge statement.

Find out about fringe benefits tax (FBT) on benefits provided to employees of your not-for-profit organisation.

Your not-for-profit organisation may decide to enter into salary sacrifice arrangements with its employees. These are also known as salary packaging or remuneration packaging.

Employment termination payments (ETPs) are specific payments made to your not-for-profit organisation's employee when they stop working for you. ETPs are subject to concessional tax treatment depending on the employee's age and length of employment.

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.