Institute of Certified Bookkeepers
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June 2018 Question of the Month – Wage reporting without an ABN

  • 127 posts
  • # 116894

How do you report wages when an entity does not have an ABN and is not a business?

For example, how does that system work for a disability organization, or mum and dad employing a nanny?

  • 127 posts
  • # 116994

The organisation or mum and dad will be required to register for a Withholding Payer Number (WPN) from the ATO as they will be required to withhold tax for the wages paid.

Depending on the hours worked and gross wage paid superannuation guarantee of 9.5% may be required to be paid to the employees fund.

Additionally, at end of year, the WPN holder is required to provide a payment summary to employees and lodge with the ATO.

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