What is not liable?
Where an employment agent only receives a 'one-off' fee to place a person with an end-user employer under a contract of employment between the contract worker and that employer, the agent is not liable in respect of that contract. This is because the employer of that worker accepts the employer/employee relationship, and is responsible for any liability.
Agency/labour hire firm contracts are not liable for payroll tax where the end-user client of the agency signs an approved declaration form stating they are an employer paying exempt wages (such as public hospital or charitable body).
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Last updated: 01-Jul-2009
