Payroll tax: Contractor and employment agent provisions

Learn about the payroll tax contractor and employment agent provisions with QRO’s compliance team.

In this practical 1-hour session, we’ll introduce how contractor and employment agency arrangements are treated for payroll tax purposes.

We'll explain what a relevant contract is, when contractor payments are taxable and how the exemptions and deductions apply.

We will also look at common employment agency arrangements, practical examples and the records employers should keep.