Entity directory / EMPLOYER
employers
Employer
Engages workers under applicable employment arrangements.
VIEW IN THE MAP ↗Role, powers and limits
- Role
- Engages workers under applicable employment arrangements.
- Authority source
- See the linked official guidance for the relevant legal or contractual basis.
- Powers
- No separate powers claim is made for this concept in the initial dataset.
- Limits
- Must comply with applicable employment law; not every worker is an employee.
- Oversight
- No separate oversight claim is made for this concept in the initial dataset.
- Review / appeal
- No separate review / appeal claim is made for this concept in the initial dataset.
- Money flows
- Pays wages, with applicable tax withheld.
- Remits PAYG amounts withheld from relevant payments.
- Makes super contributions for eligible workers under applicable rules.
Connected relationships
interpretationEMPLOYER → employs → PERSON
Employment provides a contractual route to wages in this hypothetical pathway.
Inspect connection ↗
About us documented-factEMPLOYER → employs → WORKER
Engages employees under applicable workplace law and agreements.
Inspect connection ↗
About us documented-factEMPLOYER → pays → PERSON
Pays wages, with applicable tax withheld.
Inspect connection ↗
Pay as you go withholding documented-factEMPLOYER → remits → ATO
Remits PAYG amounts withheld from relevant payments.
Inspect connection ↗
Pay as you go withholding documented-factEMPLOYER → contributes → SUPER FUND
Makes super contributions for eligible workers under applicable rules.
Inspect connection ↗
Super contributions documented-factFAIR WORK OMBUDSMAN → enforces → EMPLOYER
Enforces applicable national workplace obligations.
Inspect connection ↗
About us Primary and official sources
About us Pay as you go withholding Last verified: