Chain of on-hire declaration

About this form

If you are the employment agent liable for payroll tax in a chain of on-hire arrangement, use this form to complete a chain of on-hire declaration. This declaration confirms that you are liable for payroll tax.

Before you complete this form, review:

• the process for declaration for chain of on-hire for employment agency purposes
• Revenue Ruling PTA-027: Employment agency contracts chain of on-hire.

You can save the form and return to it later using your tracking code and the answer to your security question.

After you submit the form, we will email you a copy of the declaration. You must provide the declaration to the employment agent that on-hired the service provider to you.

Get these details ready

You need the following information to complete the declaration: 

• Legal name of worker.
• Legal name of employment agent who has contracted with the worker.
• Your legal name as the employment agent further on-hiring the worker.
• Legal name of the client who is the ultimate end-user.

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