Looking to hire in Australia

Employment in Australia is underpinned by a statutory minimum wage of AUD 52,213 per year, which sets a clear baseline for full-time earnings. Employers typically face total statutory on-costs in the range of 19–21.85%, including payroll tax, compulsory superannuation contributions (Super Guarantee) at 12%, and workers’ compensation insurance at 3%. Employees contribute relatively modestly through items such as Medicare and may benefit from mechanisms like the low-income tax offset, with overall employee-side statutory costs generally falling in the 0–2% range. This framework creates a regulated environment with predictable minimum pay and clearly defined employer and employee obligations.

We can help you get a new employee started in Australia fast. The minimum onboarding time we need is only 48 hours. Our team ensures fast, compliant employee onboarding and payroll processing. The onboarding timeline starts once the employee submits all required information via the NEO platform.

In Australia, payroll costs include both employer on-costs and certain employee-side items that affect net pay.

In Australia, the standard full-time working arrangement is based on a 38-hour workweek, typically spread across Monday to Friday.

Australia provides distinct entitlements for general paid time off and sick leave, each with its own accrual rules and conditions.

Australia observes several nationwide public holidays each year. Below are the key federal public holidays for 2026.

In Australia, employees must submit expenses promptly and keep clear supporting documentation. Tax treatment depends on whether the cost is genuinely business-related and whether it stays within specific monetary thresholds.

For phone and internet subscriptions, submit a tax invoice, receipt, or bank statement or transaction details showing the date, amount, and service provider or merchant name. Business-related costs supported by an invoice in the employee's or employer's name are non taxable; non-business-related expenses are taxable and will be reclassified as allowances.

For coworking, provide any document with all required information if the amount is under AU$1,000, or a tax invoice, receipt, or bank statement. The document must show the date, amount, service provider or merchant name, and may include an ABN if in Australia. These reimbursements are non taxable.

For laptops and office equipment, submit any document if the amount is under AU$1,000, or a tax invoice, receipt, bank statement, or Apple invoice. The document must show the date, amount, and service provider name, and for expenses over AU$1,000 must also show either the employee name, client name, or VAT ID; an ABN may be included. These reimbursements are non taxable.

For office supplies and software subscriptions, provide any document if the amount is under AU$1,000, or a tax invoice, receipt, or bank statement. The document must show the date, amount, and service provider or merchant name, and may include an ABN. These reimbursements are non taxable.

Business travel insurance, visa fees, accommodation, train, public transport, fuel, and parking or toll fees can be supported by any document if the amount is under AU$1,000, or by a tax invoice, receipt, or bank statement. These must show the date, amount, and service provider or merchant name, may include an ABN, and visa fee documents must also show the employee name. These reimbursements are non taxable.

Flights require a tax invoice, receipt, bank statement, or e-ticket receipt or itinerary with a payment summary, showing the date, amount, and service provider or merchant name, and may include an ABN. Car rentals require a tax invoice, receipt, or bank statement with the same details and may include an ABN. These reimbursements are non taxable.

For breakfast, lunch, dinner, and meals with a client or partner, submit a tax invoice or receipt, or a bank statement without description if the amount is below AU$300. The document must show the date, amount, service provider or merchant name, and a description of the purchase or service. Up to AU$300 per person, these reimbursements are non taxable, but alcohol reimbursements may be taxable. For client or partner meals, the AU$300 figure is based on the FBT minor benefits exemption and is used here as a simplified internal policy proxy; client entertainment spend is generally not income-tax deductible for the employer under s32-5 ITAA 1997, regardless of amount.

For groceries, provide a tax invoice or receipt showing the date, amount, service provider or merchant name, and a description of the purchase or service. Groceries are non taxable when linked to business travel and taxable when linked to non-business travel.

Credit card and bank fees can be supported by a bank statement for amounts below AU$300, showing the date, amount, and employee name; these reimbursements are non taxable. Training, courses, and books require a tax invoice, receipt, or bank statement showing the date, amount, and service provider or merchant name, and may include an ABN; these are non taxable. Promotional items and gifts to clients require a tax invoice or receipt showing the date, amount, service provider or merchant name, and for promotional items a description of the purchase; these are non taxable.

Gifts to the employee require a tax invoice or receipt showing the date, amount, and service provider or merchant name. One-off gifts up to AU$300 are non taxable, while gifts over AU$300 are taxable. This reflects the FBT minor benefits exemption, under which a genuinely infrequent, minor benefit under $300 can be FBT-exempt based on a facts-and-circumstances and frequency test, rather than an automatic per-gift allowance. Work-related medical costs require a tax invoice, receipt, or bank statement showing the date, amount, and service provider or merchant name, and may include an ABN; these reimbursements are non taxable.

In Australia, employers can choose to offer a range of cash or in‑kind allowances on top of regular salary. These allowances are optional, may be offered at the employer’s discretion to selected employees, and are treated as taxable income. Clients can also request a gross-up in the allowance description so that they cover the related taxes and social security contributions and the employee receives the intended net amount.

In Australia, terminations must respect statutory minimum notice rules. Even during probation, employees are entitled to a minimum notice period before their employment ends.