The lead up to Christmas is always a busy time and if you are planning to hire some extra help these holidays, it’s important to get things right. Take the time to understand your requirements as an employer so you’re not left with any costly surprises in the New Year.

Employee or contractor?

You need to determine if your workers are employees or contractors to make sure you meet your tax and super obligations. Don’t rely on what other businesses are doing to work it out.

The fact is both employees and contractors can be hired for:

  • Casual, temporary, on call and infrequent work;
  • Busy periods; and
  • Short-term jobs, specific tasks and projects.

Hiring working holiday makers?

If your workers are here on a working holiday visa (subclass 417 or 462) you’ll need to register with the Australian Taxation Department (this can be done through your Accountant) as an employer of working holiday makers first, then tax them at 15% from the first dollar earned, regardless of their residency status.


For more information about employer obligations for super and tax, please talk to your Accountant or alternatively, visit the Australian Taxation Office website.