Are employee payments included in PTRS?

Quick answer

No. Employee-related payments are excluded from Payment Times Reporting.

What does this mean?

Employee payments include payments subject to Pay As You Go withholding and payments relating to employee benefits, including superannuation contributions. Where it is unclear whether an individual is an employee, the Regulator may consider the way the person is remunerated. GST treatment or the presence of an ABN may indicate that the arrangement is instead with a contractor.

Practical point

The distinction is about the nature of the relationship, not simply whether a payment was made to an individual. Contractor payments may still need to be assessed as trade credit payments.

Other ways people ask this

• Do employee payments need to be included in PTRS?
• Are payroll or superannuation payments reportable?
• What about payments made to individual contractors?
• How does PTRS distinguish employees from contractors?

Official sources

• Payment Times Reporting Guidance Materials
  Excluded payments – Government and employee payments
  Paragraphs: 115, 118, 119 · Page: 34

Related guidance

• What payments can be excluded from PTRS?
• Are payments to government entities included in PTRS?
• What is a trade credit arrangement?

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