NSW Payroll Tax Information for Contractors and Employment Agents

Recent important amendments to the NSW Payroll Tax Act may have serious implications for any Business, regardless, whether that Business is liable for Payroll Tax or not.

These changes may also affect how Contractors and Hired Labour are considered in terms of Workers Compensation.

Whilst there are nine (9) exemptions as more fully described in the NSW Government article, it is generally considered that a majority of Businesses will fall outside these exemptions.

Deemed employees are now considered as follows :

If a relevant contract or employment agency contract is not exempt, the hiring business or employment agency is deemed to be the employer and the contract worker, under that contract, is deemed to be their employee. Any payments made to the contract worker under that contract are deemed to be liable wages.

See Division 7 Contractor provisions and Division 8 Employment agents of the Payroll Tax Act 2007.

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