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Tax Info


작성일 : 17-02-27 12:31
Employers of working holiday makers 워킹 홀리데이 고용 업체로 반드시 등록 하셔야 합니다
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Employers of working holiday makers

만약에 귀사 께서 워킹 홀리데이 비자를 소지 한 직원을 고용 하신다면 ATO 에 워킹 홀리데이 고용 업체로 반드시 등록 하셔야 합니다.

등록을 하지 않고 워킹 홀리데이 (비자 417, 462) 직원을 고용할 경유 과태료가 부과 될수 있습니다.

아래 글을 참고 하시기 바랍니다.

Any employer can hire a working holiday maker, especially where they need labour for a short period of time. Agriculture, hospitality, construction and domestic services often use working holiday makers or backpackers to meet this demand.

Working holiday makers hold a Working Holiday visa (subclass 417) or Work and Holiday visa (subclass 462) that allows them to work while in Australia. You should not employ or pay someone for work if they don’t have permission to work in Australia.

From 1 January 2017, the working holiday maker tax rate of 15% applies from the first dollar earned. Regardless of their residency status, working holiday makers cannot claim the tax-free-threshold and must provide you with their tax file number (TFN). If they don't, you need to withhold tax at the top rate.

Working holiday makers remain entitled to superannuation if they are eligible.


What you need to do

To employ working holiday makers in Australia on a visa subclass 417 or visa subclass 462, you:

Penalties may apply if you fail to register.

How to register

Registering as an employer of working holiday makers is quick and easy using the registration tool.

Only employers of working holiday makers need to register.