Employing staff Dates
JUL 20Employer deductions payment due for 1 to 15 July if you deduct more than $500,000 PAYE and ECST per year.
JUL 20Employer deductions payment due for June if you deduct less than $500,000 PAYE and ESCT per year.
JUL 20Your FBT quarterly return and payment are due for the period ending 30 June if you have a March balance date.
You can pay a cash allowance to an employee for travel between home and work. This is tax free if it reimburses their additional transport costs and they:
- are working outside their normal hours of work, such as overtime, shift or weekend work
- need to carry work related tools or equipment, for example, they might usually take the bus but on a particular day they need to carry a large toolbox
- are travelling to fulfil a statutory obligation
- have a temporary change in workplace
- have some other condition of their job
- cannot access adequate public transport.
The tax free amount is the actual cost of travelling between home and work, less the employee's usual travel costs. This applies to all circumstances except the lack of adequate public transport.