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Payroll Tax on Employment Agency Payments by Wilinton Pisso is a document available to read on EtoBox.

This document summarizes the payroll tax treatment of allowances and reimbursements paid by employment agents to on-hired workers under employment agency contracts. It states that allowances are generally fully taxable for payroll tax purposes, except for certain exempted allowances like travel, accommodation, and living-away-from-home allowances. Reimbursements are not taxable unless they have a taxable value for Fringe Benefits Tax purposes. The document provides examples of allowances and clarifies that

Author
Wilinton Pisso
Language
EN