Declaration by exempt client for employment agency purposes

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.

1. Gather relevant information

   The following information is needed to complete the Employment Agency Contracts – Declaration by Exempt Clients Form 03: 

   • your name and contact details
   • employment agent name
   • date of contract with the employment agent.

   Refer to the form for specific instructions.

2. 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

3. 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 5 years and make it available to us if we request it.