Hiring and Paying Staff Hub
Employer-focused guidance on payroll withholding, super obligations, FBT, and reporting checkpoints.
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Articles in this hub · 18
Time Off in Lieu (TOIL) in Australia: How It Works and When It's Taxed
TOIL lets you take paid time off instead of overtime pay under some awards and agreements. How the written-agreement rule works, the two accrual models, and what happens to unused TOIL at termination.
Sole Trader vs Company vs Trust: Choosing a Business Structure (2025-26)
Side-by-side comparison of sole trader, company and discretionary trust structures for Australian small businesses in 2025-26, with worked examples at $80k, $150k and $250k profit.
FBT on Company Cars, Parking and Entertainment 2025-26
How fringe benefits tax applies to company cars, car parking and entertainment in 2025-26, including calculation methods, exemptions and worked examples.
Contractor vs Employee in Australia: The Real Pay Differences
A plain-language guide to the real pay differences between ABN contracting and PAYG employment in Australia — GST, super, deductions, leave, and hidden costs.
NSW Payroll Tax Threshold and Registration Rules (2025-26)
See the NSW payroll tax threshold, monthly registration thresholds, and when interstate wages reduce your entitlement for the 2025-26 year.
When Contractors Still Get Super in Australia (2025-26)
Having an ABN does not automatically remove super obligations. This guide explains when a contractor is still treated like an employee for SG purposes.
Why Overtime Seems Taxed More in Australia (It Is Usually Withholding)
Overtime often appears taxed at a higher rate due to PAYG withholding calculations. Learn how final annual tax is actually assessed.
Salary Sacrifice vs Personal Super Contribution (2025-26): Which Is Better?
Compare salary sacrifice and personal deductible super contributions in 2025-26, including cashflow, admin, and cap considerations.
Trust TFN Withholding Annual Reporting — Now Law
Now law under Act No. 58 of 2026 (assented 30 June 2026). From 1 July 2026, trustees report beneficiary TFNs annually on the trust return, not quarterly.
FBT Electric Car Exemption: Eligibility, PHEV Cut-Offs, and What Counts
A practical checklist for the electric car FBT exemption, including the 1 July 2022 start rule, LCT limits, and the 1 April 2025 change for plug-in hybrids.
GST Registration Threshold 2026 Australia: $75,000 / $150,000
The GST registration threshold for 2026 is $75,000 for businesses and $150,000 for not-for-profits. When you must register, the 21-day rule, and key exceptions.
Super on Paid Parental Leave: Starts 1 July 2025
From 1 July 2025, super is paid on government-funded Parental Leave Pay. This update explains who gets it, how it is calculated, and when payments arrive.
Payday Super: What Changes on 1 July 2026
From 1 July 2026, super must reach funds within 7 business days of payday. This insight covers the new timing rule, the new-employee exception, and readiness steps.
PSI 80% Rule Explained: Can You Still Pass the Results Test?
If one client is 80%+ of your PSI, this guide explains the results test, when PSB self-assessment is blocked, and when to seek an ATO determination.
Trust Distribution Resolutions: Why 30 June Matters
Present entitlement at year end drives who pays tax on trust income. Learn the 30 June deadline, evidence expectations, and what happens if no one is entitled.
Super Guarantee Hits 12% — and Payday Super Starts July 2026
The super guarantee rate reached 12% on 1 July 2025, completing a decade-long increase. From July 2026, employers must pay super every payday instead of quarterly.
Payday Super 2026: What Employers Need to Know
From 1 July 2026, employers must pay super on payday, not quarterly. Understand the new rules, compliance requirements, and how to prepare for this major change.
PAYG vs Estimated Tax: Why They Don't Match
Your PAYG summary rarely equals the tax calculated at lodgement. Learn how withholding tables work, what adjustments the ATO adds, and how to forecast the gap.