Employing staff Dates
AUG 20Employer deductions payment due for 1 to 15 August if you deduct more than $500,000 PAYE and ECST per year.
AUG 20Employer deductions payment due for July if you deduct less than $500,000 PAYE and ESCT per year.
SEP 5Employer deductions payment due for 16 to 31 August if you deduct more than $500,000 PAYE and ECST per year.
In your business, you might provide your employees with benefits other than their salary or wages. Non-cash benefits provided to employees or associates of employees are fringe benefits.
This is different to when you pay money to your employees. Where you pay cash to your employees, you treat the payment as part of the employee's salary or wage and make normal employee deductions, such as PAYE.
Some entertainment expenses may be subject to fringe benefit tax (FBT) if they are enjoyed or received by employees.