{"id":3846,"date":"2025-02-04T14:24:10","date_gmt":"2025-02-04T03:24:10","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/?p=3846"},"modified":"2025-02-04T14:24:12","modified_gmt":"2025-02-04T03:24:12","slug":"master-your-employer-obligations-in-2025","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/master-your-employer-obligations-in-2025\/","title":{"rendered":"Master your employer obligations in 2025"},"content":{"rendered":"\n<p>If you employ staff, here are the important dates and obligations to remember throughout the year, to set yourself up for success.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ato-SuperguaranteeSG\">Super guarantee (SG)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>28\u00a0January, 28\u00a0April, 28\u00a0July, and 28\u00a0October are the quarterly due dates for making\u00a0<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/super-for-employers\/paying-super-contributions\/super-payment-due-dates\">SG payments<\/a>.<\/li>\n\n\n\n<li>The SG rate is currently 11.5% of an employee\u2019s ordinary time earnings. From 1\u00a0July 2025, the SG rate will increase to 12%.<\/li>\n\n\n\n<li>Ensure SG for your eligible employees is paid in full, on time and to the right super fund. If you don\u2019t, you&#8217;ll need to lodge a\u00a0<a href=\"https:\/\/www.ato.gov.au\/forms-and-instructions\/super-guarantee-charge-sgc-statement\">super guarantee charge (SGC) statement<\/a>\u00a0and pay the SGC to us.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ato-FringebenefitstaxFBT\">Fringe benefits tax (FBT)<\/h2>\n\n\n\n<p>31&nbsp;March 2025 marks the end of the 2024\u201325 FBT year. There are 4 key steps to nail your obligations for&nbsp;<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/hiring-and-paying-your-workers\/fringe-benefits-tax\">FBT tax time<\/a>.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Identify if you&#8217;ve provided a fringe benefit.<\/li>\n\n\n\n<li>Determine the taxable value to work out if you have an FBT liability.<\/li>\n\n\n\n<li>Lodge an FBT return and pay any FBT owed (if you have a liability) by 21\u00a0May 2025. If your registered tax agent lodges electronically for you, you have until 25\u00a0June 2025.<\/li>\n\n\n\n<li>Keep the right records to support your FBT position.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ato-PayasyougoPAYGwithholding\">Pay as you go (PAYG) withholding<\/h2>\n\n\n\n<p><a href=\"https:\/\/www.ato.gov.au\/tax-rates-and-codes\/tax-tables-overview\">Tax rates<\/a>&nbsp;may increase from 1&nbsp;July 2025. Use the&nbsp;<a href=\"https:\/\/www.ato.gov.au\/calculators-and-tools\/tax-withheld-calculator\">tax withheld calculator<\/a>&nbsp;to calculate how much you need to&nbsp;<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/hiring-and-paying-your-workers\/payg-withholding\">withhold from your employees\u2019 payments<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ato-SingletouchpayrollSTP\">Single touch payroll (STP)<\/h2>\n\n\n\n<p><a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/hiring-and-paying-your-workers\/single-touch-payroll\/start-reporting\/end-of-year-finalisation-through-stp\">Finalize your STP data<\/a>\u00a0by 14\u00a0July 2025 for the 2024\u201325 year.<\/p>\n\n\n\n<p>This ensures your&nbsp;<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/hiring-and-paying-your-workers\/single-touch-payroll\">employees have the right information<\/a>&nbsp;they need to lodge their income tax returns.<\/p>\n\n\n\n<p>If you have any closely held payees, you may have a later due date for those payees only. Remember to finalize all employees you\u2019ve paid in the financial year.<\/p>\n\n\n\n<p>You can also check out our range of&nbsp;<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/hiring-and-paying-your-workers\/engaging-a-worker\/obligations-when-people-work-for-you#Resourcesforemployers\">resources for employers<\/a>.<\/p>\n\n\n\n<p>Remember, a registered tax agent can help you with your tax and super obligations.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you employ staff, here are the important dates and obligations to remember throughout the year, to set yourself up fo [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3847,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,18],"tags":[66,63,64],"class_list":["post-3846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-english-post","category-business","tag-accountants","tag-ato","tag-tax"],"_links":{"self":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3846","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=3846"}],"version-history":[{"count":1,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3846\/revisions"}],"predecessor-version":[{"id":3848,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3846\/revisions\/3848"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/3847"}],"wp:attachment":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=3846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=3846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=3846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}