Hiring Your First Employees: PAYG, Super & Fair Work Essentials for Australian Startups

Hiring your first employee is one of the most consequential legal steps a founder takes. Get it right and you build a motivated, compliant team on solid ground. Get it wrong and the consequences range from ATO penalties and Fair Work investigations to personal liability for directors and — in the most serious cases since 1 January 2025 — criminal prosecution for intentional wage theft carrying up to 10 years imprisonment.

Australian employment law is genuinely complex for early-stage founders. There are federal obligations (super, PAYG, Fair Work Act entitlements), state-based obligations (workers compensation), and industry-specific obligations (modern awards). The rules have also changed significantly: the Fair Work Legislation Amendment (Closing Loopholes No. 2) Act 2024, commencing 26 August 2024, fundamentally changed how worker classification is assessed. Founders who relied on startup-era advice from before 2024 may be operating under outdated assumptions.

This guide walks through every key obligation in plain language so you can hire your first employees confidently and compliantly. The national employment framework — the Fair Work Act 2009 (Cth) — applies to all constitutional corporations. If you have incorporated a Pty Ltd (as almost all startups do), the Fair Work Act applies to your business in full.

Hiring an employee in Australia triggers a layered set of obligations across federal and state/territory governments simultaneously:

• Federal (Fair Work Act): Minimum wages, the National Employment Standards (NES), modern awards, unfair dismissal, sham contracting rules, and general protections
• Federal (ATO): PAYG withholding registration, Single Touch Payroll Phase 2 reporting, and Superannuation Guarantee contributions (12% from 1 July 2025)
• State/territory: Workers compensation insurance — compulsory from the moment you hire your first employee, and separate for each state where employees work
• Practical first obligations: Provide every new employee with the Fair Work Information Statement (FWIS); provide the Casual Employment Information Statement (CEIS) to every casual employee; obtain a Tax File Number (TFN) declaration on day one

Each of these obligations is discussed in the sections below. The good news: modern payroll software (Xero, MYOB, QuickBooks) automates much of the PAYG and STP compliance. What software cannot replace is correctly classifying your workers, paying the right award rate, and insuring your employees — those require founder attention.

This is the single most important classification question in Australian employment law — and since 26 August 2024, the answer has changed for most startups. Under the Closing Loopholes No. 2 Act 2024, constitutionally covered businesses (i.e., Pty Ltd companies) must apply the whole of relationship test for work performed from that date onward. This test looks at the real substance, practical reality, and true nature of the working arrangement — not just what the written contract says.

Key factors assessed under the whole of relationship test, as explained by the Fair Work Ombudsman:

• Control: Does your business control how the work is performed, or just the outcome?
• Tools and equipment: Who supplies the tools — you or the worker?
• Financial risk: Does the worker bear the financial risk if the job goes wrong?
• Ability to subcontract: Can the worker delegate the work, or must they do it personally?
• Hours: Does your business set the hours, or does the worker control their own schedule?
• Continuity: Is there an ongoing, exclusive engagement, or is it project-by-project?
• Integration: Is the worker integrated into your business (company email, org chart, branding)?
• Payment method: Are they paid a salary/wage, or do they invoice you against deliverables?

No single factor is determinative. A genuine contractor typically has multiple clients, sets their own hours, uses their own tools, issues invoices, and bears the financial risk of their work. If someone works exclusively for you, follows your direction, uses your equipment, and operates on a regular schedule, the arrangement is likely employment regardless of what the contract says.

Before 26 August 2024, Australian courts had adopted a contract primacy approach (following the High Court's 2022 decisions in CFMMEU v Personnel Contracting and ZG Operations v Jamsek). Under that approach, a well-drafted contractor agreement provided strong protection — if the contract said "contractor," that label carried significant weight.

The Closing Loopholes No. 2 Act 2024 reversed this for work performed from 26 August 2024. Now, the actual working arrangement determines the classification. Founders can no longer rely on well-drafted contractor agreements alone. Two tests now operate simultaneously, as confirmed by the Fair Work Ombudsman:

• Start of relationship test: Applies to work performed before 26 August 2024 — focuses on the written contract terms
• Whole of relationship test: Applies to work performed from 26 August 2024 onward — considers the real substance of the arrangement

The practical implication for startups: if you engaged a worker as a contractor before August 2024 and the arrangement has continued unchanged, the classification must now be reassessed under the new test. Review your contractor arrangements — particularly anyone who works exclusively for you, uses your equipment, and follows your direction — against the new whole of relationship test. The Lander & Rogers Closing Loopholes guide provides a thorough breakdown of the reforms.

Sham contracting occurs when a business misrepresents an employment relationship as an independent contractor arrangement — whether deliberately or negligently. Under sections 357–359 of the Fair Work Act, it is illegal to:

• Tell a worker they are a contractor when the business does not reasonably believe this is true
• Knowingly make a false statement to persuade an employee to become a contractor
• Dismiss or threaten to dismiss an employee to re-engage them as a contractor for the same work

The sham contracting defence was tightened by the Closing Loopholes reforms: employers must now show they reasonably believed the arrangement was a genuine contractor engagement. Each misclassified worker constitutes a separate contravention.

Current maximum penalties per contravention (penalty unit = $330, 2025–26), per the Fair Work Ombudsman sham contracting page and the Department of Employment Civil Penalties Factsheet:

• Individuals: up to $19,800 per contravention
• Businesses with fewer than 15 employees: up to $99,000 per contravention
• Businesses with 15 or more employees: up to $495,000 per contravention

For serious contraventions (systematic conduct, employer knew or was reckless), large corporations face penalties up to $4,695,000 or three times the underpayment amount. From 1 January 2025, intentional wage theft is a criminal offence carrying up to 10 years imprisonment for individuals and fines up to $7.825 million for companies.

Contractors are a legitimate and common model for early-stage startups — they provide flexibility for project-based work without the ongoing obligations of employment. The key is ensuring the arrangement is genuinely a contractor relationship, not just labelled as one.

Practical steps to engage contractors compliantly:

1. Assess the relationship honestly using the whole of relationship test before drafting the contract
2. Use a written services agreement that reflects the genuine arrangement (deliverables-based, contractor provides own tools, no exclusivity, right to subcontract)
3. Include an IP assignment clause — by default, IP created by a contractor belongs to the contractor, not your company
4. Check superannuation obligations — even genuine contractors may be entitled to super contributions if they are paid wholly or principally for their labour (the ATO's contractor super rules operate separately from the Fair Work classification test)
5. Review regularly — if the arrangement evolves to look more like employment, reclassify proactively rather than waiting for a complaint

The Superannuation Guarantee (SG) requires employers to contribute a percentage of an eligible employee's ordinary time earnings (OTE) into a complying superannuation fund. As confirmed by the ATO's super for employers page, the rate from 1 July 2025 is 12% — the final step in the legislated increase schedule (up from 11.5% in 2024–25). This rate will remain at 12% indefinitely; no further increases are scheduled.

Key rules for startups:

• The rate that applies is determined by when you pay, not when the income was earned. Paying super in July 2025 for June 2025 work triggers the 12% rate.
• Super now applies from the first dollar earned for eligible employees aged 18 and over (the previous $450/month threshold was removed from 1 July 2022)
• Super must be paid at minimum quarterly (by the 28th day after each quarter end: 28 October, 28 January, 28 April, 28 July)
• Late or missed SG payments trigger the Superannuation Guarantee Charge (SGC), which is non-deductible, includes 10% p.a. interest, and an administration charge — making late payment significantly more costly than paying on time
• Super must be paid to the employee's nominated super fund. If an employee does not nominate a fund, contribute to their ATO-identified stapled super fund or your employer default fund

Possibly — yes. The ATO's super rules for contractors operate independently of the Fair Work classification test. Even if a worker is a genuine independent contractor under the Fair Work Act, they may still be entitled to superannuation if they are engaged under a contract wholly or principally for their labour.

The contractor super test looks at whether:

• The contract is primarily for the worker's personal labour and skills (rather than a contract for a result or product)
• The worker provides their services directly (not through their own Pty Ltd — a contractor engaged through their company is generally not entitled to SG from you)

If in doubt, use the ATO's super for employers guidance to assess each contractor's super entitlement separately from their employment classification. Getting this wrong creates SGC liability that is harder to fix than simply paying on time.

Pay As You Go (PAYG) withholding requires employers to withhold income tax from employees' wages and salaries and remit it to the ATO on their behalf. Withholding amounts are determined by the ATO's tax tables, which account for the employee's tax file number, resident/non-resident status, and any tax offsets claimed on their TFN declaration.

Your core obligations, as set out on the ATO's PAYG withholding page:

1. Register for PAYG withholding with the ATO before making your first withholding payment (done via your ABN registration or the ATO Business Portal)
2. Obtain a Tax File Number (TFN) declaration from each new employee — if an employee does not provide a TFN within 28 days, withhold at the highest marginal rate (47%)
3. Withhold the correct amount each pay run using ATO tax tables or compliant payroll software
4. Report and pay withheld amounts to the ATO — quarterly if you are a small withholder (less than $25,000 withheld per year), monthly if a medium withholder ($25,000–$1 million)
5. Report via Single Touch Payroll — each pay run, your payroll software automatically sends PAYG, wages, and super data to the ATO in real time

Single Touch Payroll (STP) is the ATO's mandatory real-time payroll reporting system. STP Phase 2 is the current standard and is mandatory for all Australian employers. Each pay run, your payroll software automatically sends the following to the ATO, as described on the ATO's STP page:

• Each employee's salary or wages by income type (salary, allowances, overtime, leave)
• PAYG tax withheld
• Superannuation liability (the obligation to pay, not the payment itself)
• Employment basis (full-time, part-time, casual)
• Child support deductions (if applicable)

STP Phase 2 streamlines reporting to both the ATO and Services Australia (Centrelink) simultaneously. The end-of-year payment summary process has been replaced: employees access their income statements via myGov.

Practical steps for startups: Choose payroll software that is STP Phase 2-enabled (Xero, MYOB, QuickBooks, and most modern payroll platforms comply). Run your first STP report before or on your first payroll date. Micro-employers (1–4 employees) may qualify for concessional quarterly reporting options — check the ATO's current guidance for your situation.

The National Employment Standards (NES) are the minimum employment entitlements guaranteed by the Fair Work Act 2009 (Cth) for all national system employees. They cannot be contracted out of. The Fair Work Ombudsman's NES page sets out the entitlements. The Fair Work Act groups these into 11 NES (the FWO's page lists 12 line items, as some provisions are sub-grouped — both figures are used in official communications):

1. Maximum weekly hours (38 ordinary + reasonable additional)
2. Flexible working arrangement requests
3. Casual employment (conversion rights and information statements)
4. Parental leave (up to 12 months unpaid)
5. Annual leave (4 weeks paid + 17.5% loading for award-covered employees)
6. Personal/carer's leave, compassionate leave, and paid family & domestic violence (FDV) leave — 10 days paid per year for all employees including casuals (from 1 August 2023 for small businesses)
7. Community service leave
8. Long service leave (state-based)
9. Public holidays
10. Notice of termination and redundancy pay
11. Fair Work Information Statement and Casual Employment Information Statement

The paid FDV leave entitlement was added under the Fair Work Amendment (Paid Family and Domestic Violence Leave) Act 2022 and replaced the previous 5 days of unpaid FDV leave. It applies from day one of employment — employees do not need to accrue it. Handle all FDV leave requests with strict confidentiality.

Modern awards are legally binding documents that set minimum pay rates and conditions for specific industries or occupations. Australia has 122 modern awards. They specify minimum pay rates by classification, penalty rates (weekends, public holidays, late nights), overtime rates, allowances, and leave loading. They operate as an industry-specific safety net above the national minimum wage.

The National Minimum Wage from 1 July 2025 is $24.95 per hour ($948.00 per week for a 38-hour week), following the Fair Work Commission's 3.5% Annual Wage Review increase (decision 3 June 2025), per the Fair Work Ombudsman minimum wages page and the Fair Work Commission Annual Wage Review 2025. Casual employees receive an additional 25% loading ($31.19/hr at the minimum). The high income threshold (award-free) is $183,100/year from 1 July 2025, per the Fair Work award-free wages page.

To find the applicable award and calculate correct rates, use the Fair Work PACT Find Your Award tool and the Fair Work Pay Guides.

Workers compensation insurance is compulsory from the moment you hire your first employee. It is state-based — you must register in each state where employees work: icare NSW, WorkSafe Victoria, WorkCover QLD, ReturnToWorkSA, WorkCover WA, and equivalent bodies in other jurisdictions. Contractors may also be deemed workers under state schemes. Failure to insure can result in fines up to $750,000 (varying by jurisdiction). See Safe Work Australia's small business guidance and the Xero state-by-state workers comp guide for registration details.

An employment contract does not legally need to be in writing in Australia to be enforceable — verbal agreements are legally binding. However, a written employment contract is strongly recommended and considered essential practice for any startup hiring an employee. Without a written contract:

• There is no record of agreed terms (salary, role, start date, hours, IP assignment) — disputes rely on the recollection of both parties
• Implied terms and common law obligations fill the gaps, which may not reflect your intentions
• You cannot rely on provisions that are not in writing — non-competes, IP assignments, and confidentiality obligations must be in writing to be enforceable
• The NES and any applicable modern award apply regardless — but your ability to enforce additional protections depends on having documented them

Use a written employment contract that, at minimum: specifies the role and responsibilities, remuneration (salary or hourly rate), hours of work, leave entitlements (or references to the NES and applicable award), IP assignment clause, and confidentiality obligations. Template employment contracts are available from Australian legal technology providers (LegalVision, Sprintlaw) — for senior or technically complex hires, engage a startup lawyer.

Use this checklist to ensure you have the right foundations in place before and after hiring your first employee in Australia.

Before hiring:

• ☐ Confirm whether the role should be employment or genuine contractor engagement — apply the whole of relationship test for work from 26 August 2024 onward
• ☐ Identify the applicable modern award (if any) using the PACT Find Your Award tool
• ☐ Confirm the minimum pay rate — award minimum or national minimum wage of $24.95/hr from 1 July 2025
• ☐ Register for PAYG withholding with the ATO (via ABN registration or ATO Business Portal)
• ☐ Set up STP Phase 2-enabled payroll software (Xero, MYOB, QuickBooks, or equivalent)
• ☐ Obtain workers compensation insurance in each state where employees will work — before they start

At hire:

• ☐ Obtain a signed Tax File Number (TFN) declaration from the employee on day one
• ☐ Obtain a superannuation fund choice form — or identify their stapled super fund via ATO online services
• ☐ Provide the Fair Work Information Statement (FWIS) to every new employee; the Casual Employment Information Statement (CEIS) to every casual employee
• ☐ Issue a written employment contract that meets NES minimums and includes an IP assignment clause and confidentiality obligations
• ☐ Set up PAYG withholding in your payroll system using the correct ATO tax table for that employee
• ☐ Calculate super at 12% on OTE from the first pay run

Ongoing:

• ☐ Run STP reports each pay event — do not delay submission
• ☐ Pay super at least quarterly (by 28th of the month after each quarter end)
• ☐ Check the Fair Work annual minimum wage update each July and adjust pay if below new minimums
• ☐ Review contractor arrangements at least annually against the whole of relationship test
• ☐ Review workers comp premiums annually and notify your insurer of any increase in wages
• ☐ Provide 10 days paid FDV leave if an employee requests it — handle all requests with strict confidentiality

Q: Can I pay a founder or co-founder as a contractor to avoid employment obligations?
A: Not if the arrangement looks like employment. If a co-founder works full-time, exclusively, under your direction, and receives regular payments, the arrangement is likely employment. The Closing Loopholes reforms mean the written contract alone is not enough to establish contractor status. Speak to an employment lawyer before structuring any founder remuneration as contracting.

Q: Do I need to pay super on bonuses and commissions?
A: Super is payable on ordinary time earnings (OTE). Most bonuses and commissions are OTE and attract the 12% SG — but overtime payments and some irregular bonuses may not be OTE. The ATO's super for employers guidance defines what constitutes OTE.

Q: My employee doesn't want to nominate a super fund — what do I do?
A: If an employee doesn't nominate a fund, use the ATO's stapled super fund lookup via ATO online services. If they have no stapled fund, contribute to your employer default fund. Do not skip super — late super payments trigger the SGC (Superannuation Guarantee Charge), which is non-deductible and accrues interest.

Q: What is the minimum notice period I must give if I need to terminate an employee?
A: The Fair Work Act sets minimum notice periods based on continuous service: 1 week (under 1 year); 2 weeks (1–3 years); 3 weeks (3–5 years); 4 weeks (5+ years). Employees over 45 with at least 2 years' continuous service get an additional week. Always check the applicable modern award, as award minimums may be higher. Casual employees have no minimum notice entitlement under the NES.

Q: Does the national minimum wage apply even if I have a verbal employment agreement?
A: Yes, unconditionally. The NES and applicable award minimums apply regardless of whether a written employment contract exists. You cannot contract below the minimum — any agreement to pay less is void and unenforceable, and the employee can still claim the minimum amounts owed plus penalties.

Q: When do I need to give employees paid FDV leave?
A: All employees — including casuals — are entitled to 10 days paid FDV leave per year from day one of employment. For small businesses (fewer than 15 employees), this applied from 1 August 2023. The full 10 days is available immediately each year — it does not need to accrue.

From 1 July 2025, both the high income threshold and the contractor high income threshold increased to $183,100 (up from $175,000 the prior year). This figure matters in two distinct ways for startups.

For employees: If you give a covered employee a written guarantee of annual earnings above $183,100, the relevant modern award ceases to apply — you are not obliged to follow award penalty rates, overtime provisions, or allowances. However, unfair dismissal protections still apply unless the employee is also not covered by any award or enterprise agreement. The maximum unfair dismissal compensation cap also rises to $91,550 from 1 July 2025. See Fair Work Commission: High Income Threshold and Fair Work Ombudsman: Award-free wages and conditions.

For contractors (s15AB opt-out): A contractor earning above $183,100 may give a written opt-out notice, reverting to the 'start of relationship' test rather than the new 'whole of relationship' test. The opt-out applies only to contractors engaged as individuals — not those operating through a Pty Ltd. Once revoked, the opt-out right is extinguished permanently. See Fair Work Ombudsman: Opting out of the whole of relationship test.

The right to disconnect — introduced by the Fair Work Legislation Amendment (Closing Loopholes No. 2) Act 2024 — gives employees the legal right to refuse to monitor, read, or respond to out-of-hours contact from their employer or third parties (e.g. clients) without facing adverse action.

The commencement dates differ by employer size:

• 15 or more employees: right in force from 26 August 2024
• Fewer than 15 employees (small business): right in force from 26 August 2025

From 26 August 2025, every Australian startup — regardless of headcount — must not treat an employee's refusal to respond to after-hours messages as a performance or conduct issue. A refusal is only 'unreasonable' if there is no legitimate basis for it; relevant factors include the employee's seniority, whether on-call pay is provided, and the urgency of the matter. Penalties for breaching a Fair Work Commission order can reach $18,780 for individuals and $93,900 for corporations. See Fair Work Ombudsman: Right to disconnect.

Payday Super is now fully legislated. The Treasury Laws Amendment (Payday Superannuation) Act 2025 and the Superannuation Guarantee Charge Amendment Act 2025 received Royal Assent on 6 November 2025 and commence on 1 July 2026.

Under the new rules, employers must pay superannuation contributions on 'payday' — the same day ordinary time earnings are paid — and those contributions must be received by the employee's super fund within 7 calendar days of payday. Simply sending the payment is not sufficient; receipt by the fund is the legal test. The current quarterly system ends with the Q4 2025-26 payment (due 28 July 2026), after which Payday Super takes over.

The Small Business Superannuation Clearing House (SBSCH) closes permanently on 1 July 2026. Employers will need to use commercial payroll software or a super clearing house that can meet the 7-day window.

Non-compliance penalties (updated SGC framework): an administrative uplift of up to 60% of the shortfall amount, plus general interest charge (currently ~11.36% p.a.) accruing daily, plus up to 50% additional penalty for unpaid SGC assessments not cleared within 28 days. See ATO: Payday Super and ATO: Payday Superannuation legislation detail.

Until Payday Super begins on 1 July 2026, the quarterly SG payment schedule applies. Contributions must be received by the employee's super fund — not merely sent — by each due date. Missing a due date requires lodging a Super Guarantee Charge (SGC) statement with the ATO; late payments are not tax-deductible and the SGC is calculated on total salary and wages (including overtime), so it is typically higher than the super owed.

The maximum super contribution base for 2025-26 is $62,500 per quarter, capping the maximum SG liability at $7,500 per employee per quarter ($62,500 × 12%). When a due date falls on a weekend or public holiday, it extends to the next business day. See ATO: Super payment due dates.

Payroll tax is levied on wages above a state-based threshold. Most early-stage startups will fall below the threshold, but Series A and beyond — particularly in Victoria — can cross it quickly. Crucially, thresholds apply to total Australian wages across all related entities, not just wages in one state.

Victoria note: The threshold increased from $900,000 to $1,000,000 on 1 July 2025. For employers with national wages between $3M and $5M, the threshold phases out at a 50% rate. Employers above $5M have no threshold at all. Additional surcharges (Mental Health Wellbeing + COVID-19 Debt) add 1% for businesses with national payroll above $10M. See State Revenue Office Victoria, Revenue NSW, and Queensland Revenue Office.

Many founders budget only the base salary. Here is the true loaded cost for a full-time Level 2–3 software developer or analyst hired by a Sydney-based Pty Ltd startup with a total payroll well below the $1.2M NSW threshold.

That is a ~14% uplift on base salary, or approximately 113.9% of base. One-off recruitment costs ($3,000–$8,000 for a first hire) are excluded from this figure. Costs rise further if the employee is covered by a modern award with overtime or penalty rates, if the business crosses a state payroll tax threshold, or if a higher-risk workers comp category applies. Leave loading applies only if mandated by an applicable modern award or included in the employee's contract. See mybusiness.com.au: True cost of an employee.

Two modern awards cover the majority of startup roles that are not award-free:

Professional Employees Award 2020 (MA000065) — covers tech, engineering, and science professionals narrowly defined. It applies to: (a) employers principally engaged in the IT industry, quality auditing, or telco services — but only for employees with degree-level IT qualifications or equivalent experience; and (b) employees performing professional engineering or scientific duties in any industry. A junior developer without a relevant degree, or a marketing manager at a tech company, is generally not covered. Minimum rates from 1 July 2025 range from $63,795 p.a. (Level 1 graduate, 3-year degree) to $92,767 p.a. (Level 4 professional). See Fair Work Commission: MA000065.

Clerks—Private Sector Award 2020 (MA000002) — covers clerical and administrative employees in the private sector and is the most commonly applicable award for startup ops, admin, and coordinator roles. Minimum rates from 1 July 2025 (after the 3.5% minimum wage increase): Level 1 Year 1 at $978.20/week ($25.74/hr) through Level 5 at $1,233.20/week ($32.45/hr). Common startup pitfalls include misclassifying employees at a lower level, failing to document part-time arrangements in writing, and assuming salaried employees are exempt from overtime. See Fair Work Commission: MA000002 and Fair Work Ombudsman: Awards.

Both awards provide for 17.5% annual leave loading on top of the ordinary hourly rate when employees take annual leave.

The scale of underpayment enforcement in Australia is substantial and growing. According to the Fair Work Ombudsman Annual Report 2024–25, the FWO recovered $358 million in unpaid wages for 249,000 workers in 2024-25, filed 73 litigations, and issued 1,220 compliance notices. The year's record court-ordered penalties — $15.3 million — were awarded against operators of Sushi Bay outlets for deliberately underpaying 163 workers by more than $650,000.

Criminal underpayment laws — in force from 1 January 2025: The Closing Loopholes Act created a criminal offence of intentional wage theft. Directors and payroll managers can now face up to 10 years' imprisonment and fines up to $7.8 million for deliberate underpayment of wages. The FWO has responsibility for investigating these offences. Small-business compliance matters — in 2024-25, sham contracting penalties reached up to $99,000 for small businesses (<15 employees) and $495,000 for larger operators per breach.

Practically, 1 in 3 businesses with 5–19 employees have had at least one Fair Work dispute in the past 12 months. The most common triggers are misclassification, incorrect award rates, and failure to issue statutory documents (Fair Work Information Statement, payslips). See HR Excellence Partners: Fair Work Compliance 2025.

These hand-picked videos and podcast episodes go deeper on the topics in this guide. We've favoured Australian creators, advisers and founders, with a few standout global explainers where the concept is universal. Each link was checked to confirm it is live at the time of publishing; treat any figures, tax rates or thresholds mentioned in older clips as point-in-time and cross-check against the current rules above.

Watch

• Tax crash course for small business owners ft. ATO Assistant Commissioner — Rask (2024). YouTube version of the above podcast episode — same ATO Assistant Commissioner interview covering PAYG withholding, superannuation setup, FBT registration, and Fair Work obligations for first-time employers.
• [AU] Understanding Employer Obligations For Payroll Tax and Superannuation | LegalVision — LegalVision (2023). LegalVision lawyers explain payroll tax thresholds, superannuation guarantee, employee vs contractor distinction, and practical tips for AU employers — precise AU-specific legal context.
• Navigating Australian Employment Law: Rights and Responsibilities for Employers and Employees — Lawpath (2025). Lawpath webinar covering core employer obligations from day one, Modern Awards, NES entitlements, Fair Work compliance, and common pitfalls — up-to-date 2025 AU employment law context for startup founders.
• Small businesses: how to do your tax, HR & Super (free templates) [9/12] — Rask (2022). Episode 9 of the Australian Business Podcast; Owen Rask covers employee onboarding checklists, superannuation via Xero/QuickSuper, PAYG tax, BAS obligations, and GST registration — practical operational guide for hiring a first employee in Australia.

Listen

• Tax crash course for small business owners ft. ATO Assistant Commissioner — Australian Business Podcast (2024). Rask's Australian Business Podcast interviews Peta Lonergan (ATO Assistant Commissioner, Superannuation & Employer Obligations) on exactly what founders must do when hiring their first employee: PAYG setup, super, FBT, and reliable ATO resources.