Employment agents and client declarations

Published on 30 September 2019

Certain organisations are exempt from payroll tax, and wages paid under an employment agency contract to workers provided to these organisations may also be exempt. To claim this exemption, employment agencies must provide us with a declaration signed by their client (the exempt organisation) stating that the wages would have been exempt had they paid the worker themselves as an employee.

As of 13 September 2019, declarations must be signed in the financial year in which the wages are paid.

Employment agents seeking a refund for wages paid in a previous financial year that have a declaration signed before 13 September 2019 for those wages must lodge the:

• Declaration by 5pm, Friday 4 October 2019, and
• Associated refund application by 5pm, 31 October 2019.

Read more about employment agent declarations.