Employment agents may be entitled to an exemption from payroll tax for wages paid under an employment agency contract to a service provider where:
- The wages would be exempt from payroll tax had they been paid by the client (you) to the service provider as an employee.
- You have given the employment agent, who pays the wages to the service provider, a declaration to the effect that you are exempt from payroll tax.
Gather relevant information
The following information is needed to complete the Employment Agency Contracts – Declaration by Exempt Clients Form 03, but refer to the form for specific instructions:
- your name and contact details,
- employment agent name, and
- date of contract with the employment agent.
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.
Provide declaration to employment agent
You do not need to lodge the signed declaration with us, but you must provide it to the employment agent, who must keep it for five years and make it available to us if we request it.