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As an employer you must deduct and pay us:
You may also have to pay fringe benefit tax (FBT) if you provide benefits to your employees.
Find out about the deductions you need to make for employees and contractors, paying allowances, and hiring special types of workers.
Learn the due dates for filing employer returns and making payments of deductions you've made, and how up-to-date record keeping can help.
Learn how FBT must be paid on most non-cash benefits you provide to your employees, and how to file returns and make payments.