Navigating payroll requirements can often feel overwhelming due to their complexity. To make this process easier for you, we have gathered a selection of valuable and useful links that provide guidance and support. These resources are designed to help clarify your understanding and ensure you meet all necessary obligations.
Using technology such as e-PayDay Go® does not solve every payroll issue, but it will help reduce the complexity and assist in ensuring compliance.
You can start by gaining a complete understanding of your requirements as an employer. When paying your employees, you must first meet your Fair Work requirements. The following administer legislation and regulate payroll.
The primary regulators for payroll in Australia:
Fair Work Commission (FWC)
Australia’s workplace relations tribunal and registered organisations regulator. The FWC determines Awards, approves Enterprise Agreements and helps resolve employment issues.
Fair Work Ombudsman (FWO)
The FWO monitors, inquires into, investigates, and enforces compliance with Australia’s workplace laws.
Australian Taxation Office (ATO)
Responsible for Taxation, Superannuation and Reporting.
Various federal and state government regulations play a crucial role in shaping payroll processes, imposing essential compliance standards and requirements that employers must adhere to to ensure accurate and lawful compensation for their employees.
Services Australia (SA)
Services Australia collects customer information, including data reported through Single Touch Payroll (STP), to deliver payments and services.
Department of Employment and Workplace Relations (DEWR)
DEWR supports people to have safe, secure and well-paid work with the skills for a sustainable future.
Office of the Australian Information Commissioner (OAIC)
The independent national regulator for privacy and freedom of information.
Tax Practitioners Board (TPB)
The Tax Practitioners Board (TPB) regulates tax practitioners to protect and assure consumers that tax practitioners meet appropriate standards of professional and ethical conduct.
Australian Signals Directorate's Australian Cyber Security Centre (ASD's ACSC)
The Australian Signals Directorate's Australian Cyber Security Centre (ASD's ACSC) leads the Australian Government’s efforts to improve cyber security. Our role is to help make Australia the most secure place to connect online.
Payroll Tax
The State Revenue Office (OSR) manages the State's taxation laws and specific grants. The OSR collects revenue to fund government services and oversees the payment of grants and subsidies to the community.
Workers Compensation
Workers' compensation is legislated by individual Australian states and territories.
Long Service Leave
Most LSL entitlements are legislated by individual Australian states and territories.
What is the difference between the Fair Work Ombudsman and the Fair Work Commission?
What are the National Employment Standards (NES)?
What is an Annualised wage arrangement?
What are Individual flexibility arrangements?
What are the different types of Agreements?
Are employees entitled to Allowances for performing specific tasks, working in certain locations, using a special skill, or incurring expenses while doing their job?
The Australian Taxation Office (ATO) offers comprehensive guidance tailored to a diverse range of specific needs and circumstances. This includes detailed information for individuals, businesses, and employers, covering various tax obligations, entitlements, and compliance requirements. Their resources encompass multiple topics, from Income Tax to Fringe Benefits Tax, Superannuation and Single Touch Payroll (STP), ensuring employers and taxpayers can find relevant advice for their unique situations. The ATO aims to simplify tax matters and provide clarity, helping all Australians understand and meet their tax responsibilities effectively.