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Industry specific guidance

Certain industries have unique payroll tax issues or complex human resource arrangements. These factors often lead to errors in payroll tax returns.

Building and construction

Sets out errors about contractor payments and apprentice/trainee wages.
Cleaning

How to correctly declare payments made to contractors.
Direct selling

Understand exemptions for sales agents engaged as contractors.
Gig economy

How payments to gig workers are treated for payroll tax.
Meat processing

Understand employment agency arrangements and grouping.
Medical services

More about medical practitioners engaged as common law employees.
Payroll processors

Who is responsible for the payment of payroll tax.
Point to point transport

Payroll tax for taxi bailment arrangements and booked transport requests.
Real estate

Conjunction arrangements and contractor exemptions explained.
Security

Employment agency contracts and contractor exemptions clarified.