New information on payroll tax exemptions for employment agency contracts

18 September 2026

To help you better understand payroll tax exemptions for employment agency contracts, we’ve published a new webpage dedicated to businesses who hold employment agency contracts with employers exempt from payroll tax.

The webpage explains:

  • when wages paid under an employment agency contract may be exempt from payroll tax
  • what employment agency wages are exempt
  • when a Relevant Declaration from the client is required
  • how to complete the declaration
  • record keeping requirements for the exemption.

Read more about payroll tax exemptions for employment agency contracts.