BUSINESS INFORMATION
Employer obligations
As an employer, DCK Enterprise must report employee earnings to the ATO and meet financial and other requirements, including maintaining a safe workplace.
Employing Staff Means Meeting a Number of Legal Obligations
Before employing staff, you need to understand the following areas.
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Determine which industrial relations system you belong to
In Western Australia, businesses may fall under either the state industrial relations system or the national system. Your obligations will vary depending on which system applies to your business.
Learn more about the industrial relations systems and how to determine which system applies to your business.
Equal opportunity laws
When hiring staff, it is unlawful to discriminate based on gender, age, marital status, religion, race, disability, pregnancy, or family responsibilities. Learn more about your obligations from the Equal Opportunity Commission.
Pay and employment conditions
Understanding pay and employment conditions helps prevent costly mistakes. If your business falls under the state system, contact Wageline for guidance. If it is in the national system, the Fair Work Ombudsman can provide the necessary information.
Action to Take
Tax and superannuation
As an employer, you must report employee earnings to the Australian Taxation Office (ATO), withhold pay as you go (PAYG) tax, report fringe benefits tax (FBT), and contribute to employee superannuation funds. Payroll tax may also apply.
The ATO provides information on PAYG, FBT, and superannuation payments, along with short videos explaining employer obligations.
For payroll tax details, refer to the Department of Finance.
The ATO has introduced SuperStream, a data and payment standard that all businesses must comply with. The Small Business Superannuation Clearing House can assist with compliance.
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Keeping employment records
Employers must maintain records such as timesheets, payslips, pay summaries, tax file declarations, and superannuation payments.
Time and wage records must be kept for seven years.
For businesses in the state system, information and templates are available from the Department of Mines, Industry Regulation and Safety. For those in the national system, resources are available from the Fair Work Ombudsman.
Leave entitlements
In addition to annual and sick leave, employers must understand their obligations regarding long service leave and parental leave.
For more information, businesses in the state system can refer to the Department of Mines, Industry Regulation and Safety, while those in the national system can access resources from the Fair Work Ombudsman.
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You may also need to make payments to eligible staff under the Commonwealth Paid Parental Leave Scheme.
Ensuring a safe workplace
As an employer, you are legally required to maintain a safe work environment and protect the health and safety of employees and customers. Failure to meet Work Health and Safety (WHS) obligations can result in penalties.
WorkSafe WA oversees workplace safety in Western Australia. To understand your WHS responsibilities and access useful templates, visit WorkSafe WA.
Ensure that you have workers’ compensation insurance
Employers must have workers’ compensation insurance for their staff, including contractors and family members working in the business. This insurance is mandatory for all employers.
For more details on your obligations, visit the WorkCover WA website.
You can also download and review employer publications provided by WorkCover WA.
Injury management
Employers must have a documented injury management system that outlines the steps to take if a workplace injury occurs. Failure to meet this obligation may result in penalties.
WorkCover WA provides information and templates to assist in creating an injury management system.
DCK ENTERPRISE HELPLINE
Need more information about leasing?
Our commercial tenancy advisers at DCK Enterprise are available to address any questions or concerns.
- Call us on 00000
- Book an online or phone appointment
- Chat to us online
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