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Hiring workers

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Hiring workers

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Application to register a PAYG withholding account

Complete this form if you don't require an Australian business number (ABN), and you:

  • have withheld, or intend to withhold, an amount from a payment to a supplier who will not or hasn't quoted their ABN on an invoice or some other document (or haven't provided an invoice for an activity or transaction involving goods or services)
  • employ or intend to employ people, such as a nanny, cook or gardener, to work for you
  • self-manage your National Disability Insurance Scheme funds and directly employ staff
  • will pay royalties, dividends or interest to non-residents, or withhold from, or report investment income to Australian residents.
Application to register for fringe benefits tax

Use this form to register for fringe benefits tax.

Business Registration Service

If you’re a new business, register here for an Australian Business Number (ABN). Registering for an ABN is free and you can register for a business name or taxes at the same time.  

Casual Employment Information Statement

Employers have to give every new casual employee a Casual Employment Information Statement (the CEIS) before, or as soon as possible after, they start their new job.

Contact the ATO

There are many ways to contact the ATO for help with tax and super.

Department of Home Affairs

Visit the Department of Home Affairs website to check employee visa details and conditions to ensure you meet your obligations.  

Department of Home Affairs: Visa Entitlement Verification Online (VEVO)

The Visa Entitlement Verification Online system (VEVO) allows visa holders, employers, education providers and other organisations to check visa conditions.  

Difference between employees and contractors

This page outlines six of the factors that, taken together, determine whether a worker is an employee or contractor for tax and super purposes.

Employment Contract Tool

This tool allows you to build your own employment contract, for an employee under Australia's Fair Work system, that is tailored to your business needs.

Fair Work Information Statement

Employers have to give every new employee a copy of the Fair Work Information Statement (FWIS) before, or as soon as possible after, they start their new job.

Fair Work Ombudsman

You can use the Fair Work Ombudsman website to search for Awards, agreements, entitlements and pay rates.

Fringe benefits tax - a guide for employers

The fringe benefits tax - a guide for employers contains comprehensive fringe benefits tax (FBT) information including how FBT works, calculating FBT, FBT record keeping, types of benefits, not-for-profit organisations and FBT, reportable fringe benefits, exempt benefits and reductions in fringe benefit taxable value.

Hiring employees checklist

Use our checklist for small business owners to help you meet Australian laws when hiring an employee. This also includes some tips that might help you through the hiring process.

National Employment Standards (NES)

The National Employment Standards (NES) are 11 minimum employment entitlements that have to be provided to all employees.

Small Business Superannuation Clearing House

Eligible employers can pay super for their employees through the Small Business Superannuation Clearing House ('the clearing house').

State and Territory payroll tax

If your business pays wages to employees, you may need to pay payroll tax. Business.gov.au provides information about this.

Superannuation guarantee eligibility decision tool

This decision tool helps determine if your employees are eligible for super guarantee (SG), including any contractors treated as employees for super purposes.

Superannuation standard choice form

This form will help an employee to tell an employer of their choice of fund (NAT 13080). The standard choice form is for use by both employers and employees.

SuperStream Certified Product Register

This register enables employers to identify the readiness of payroll software and other service providers to meet SuperStream requirements.  

Tax file number declaration

Employees can fill in a tax file number declaration so employers can work out how much tax to withhold from payments they make.

Working Holiday Maker Employer Registration Form

Fill in this form if you have determined that you will be employing a Working Holiday Maker.

Last modified: 15 May 2025
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What you will learn

  1. List things to consider before hiring employees for the business
  2. Use the VEVO website to check the worker’s residency status before hiring
  3. Determine whether a worker is an employee or contractor by using the decision tool
  4. Identify the forms (tax file number declaration and superannuation standard choice form) to provide to new employees at the start of employment
  5. Understand that providing benefits to employees may attract fringe benefits tax
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