What You Need to Know About Hiring Employees
There are 3 classifications of hiring employees:
Casual
Permanent part-time
Full time
1. Casual employees
These employees are usually employed on a day by day basis – a casual employee
is usually advised at the end of their shift if they are required for work the next day.
All employees must complete a tax declaration with the following information:
Name
Address
TFN
DOB
Tax free threshold or non tax-free threshold
Higher education debt
Your trading name and ABN details
These employees, have PAYE deducted, have 9% super guarantee paid on the gross base earnings –
Because casual employees are not entitled to holiday or personal leave pay they are paid at a higher rate, which is base hourly plus 23.5% loading.
2. Permanent Part-time employees
These employees are employed for a shorter working week – but will have set working hours and days each week. For example if these employees work 20 hours per week, they do not receive the 23.5% loading but they are entitled to 10 days annual leave and 5 days personal leave per year, and they are paid for public holidays, if it is one of their rostered work days.
3. Full time employees
These employees usually work a 38 hour week – they are entitled to 20 days per year annual leave, 10 days per year personal leave. Personal leave includes 8 days sick leave and 2 days
Carers leave (for their children or immediate family). These employees are also paid for the gazetted public holidays.
Employees these days understand their rights and we at Business Bookkeepers do everything we can to assist our clients be compliant with the Fair Work guidelines. If employers get it wrong it may be costly to the business.
