If your business has hired Australian employees to work overseas, you continue to have tax compliance obligations.
An employer’s tax and super obligations generally remain unchanged with these circumstances, although some exceptions do apply.
Key factors to consider are:
* Meeting fringe benefits tax obligations for any benefits you provide
* Understanding if your employee is exempt from paying tax in Australia
* Obtaining a Certificate of Coverage from the Australian Tax Office if necessary
* Issuing employees with a foreign employment PAYG payment summary for any foreign income
According to the Fair Work Act 2009, all overseas-based employees of Australian companies are eligible for minimum entitlements and protections.
Breaches of this act are often punishable as criminal offences.
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