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Multiple employment agency contracts can arise where one employment agent (Agent 1) on-hires labour to another employment agent (you), and you on-hire that labour to your client. This is referred to as a chain of on-hire.

A strict interpretation of the employment agency provisions would mean that both Agent 1 and you would be liable payroll tax on, essentially, the same employment agency arrangement.

To overcome this, the employment agent closest to the ultimate client that is the end-user of the labour provided by the service provider (you) will be regarded as the agent who is liable for payroll tax. Agent 1 will not be regarded as liable where you pay the payroll tax on the "wages" paid to Agent 1. You must make a declaration, and provide it to Agent 1 to confirm that you are liable and will pay the liability.

Please refer to our chain of on-hire ruling for employment agency contracts to verify your on-hire arrangements before completing this declaration.


Gather relevant information

The following information is required to complete the Employment Agency Contracts Chain of On-Hire Declaration Form 04, but please refer to the form for specific instructions:

  • Legal name of worker,
  • Legal name of employment agent who has contracted with the worker (Agent 1),
  • Your legal name as the employment agent further on-hiring the worker, and
  • Legal name of the client who is the ultimate end-user



Complete the declaration

This declaration is completed online. When you have completed all relevant and mandatory information, select submit and download a copy of the declaration.

Complete the declaration


Provide declaration to agent(s)

Send the signed declaration to the employment agent that on-hired the service provider to you (Agent 1).