As your business grows, you should regularly check that you’re still meeting your obligations. Here are a few things to keep in mind.
For payroll tax purposes, businesses can be grouped with other businesses if there is a link between the companies. Grouping can occur regardless of where the businesses operate. Grouping has important implications for calculating threshold entitlements.
Where a group exists:
Payments to contractors are liable for payroll tax, unless an exemption applies. To determine if an exemption applies, check:
You can’t claim an exemption if the contractor is an employee or if you’re an employment agency contract.
If you employ apprentices or trainees and want to calculate the apprentice/trainee rebate, you’ll need to:
If some or all your wages are paid as part of an employee share scheme, you should include these in your payroll tax returns.
Under an employment agency contract, an employment agent obtains the services of a worker for a client. All the payments made by the employment agency for the services of the worker are deemed to be wages on which payroll tax is payable.