Employer

Learn what Single Touch Payroll is and how employers use it to report payroll information to the ATO.

Learn what PAYG withholding means for employers who pay employees.

Understand how salary sacrifice arrangements work for employers and what obligations apply.

Understand how allowances, reimbursements and fringe benefits are treated differently for tax and reporting.

Understand how working holiday maker withholding differs from regular PAYG withholding.

Understand the registrations you generally need before paying your first employee.

Understand what a reportable fringe benefit amount is and why employers must include it on income statements.

Understand what SuperStream is and how employers use it to pay super contributions.

Understand the super guarantee charge and other consequences of missing a super payment.

Understand common tax, payroll and super obligations for employers in Australia.

Understand super guarantee and the Payday Super rules that apply to eligible workers from 1 July 2026.

Understand when an independent contractor may be entitled to super and how Payday Super affects payment timing.

Understand the payroll, PAYG withholding, super, and worker records employers may need to keep.

Understand how the ATO distinguishes an employee from an independent contractor and why classification matters.

Learn why PAYG withholding compliance matters and what employers should check if amounts were not withheld correctly.

Understand what fringe benefits tax is and when employers may need to consider it.

Understand what payroll tax is, who administers it, and why it is different from PAYG withholding.