Employees

While most of the effort and hard work performed by the P&C is voluntary, often the P&C becomes an employer and pays employees for labour. Employees can include scheme operators and tuckshop conveners.

Employees of the P&C cannot hold any official position in the P&C or any of its subcommittees.

Wages

P&Cs should approve the employment of all people who perform work for payment. When wages for labour are due and payable, P&Cs are employers and thus bound by laws governing income tax, superannuation, fringe benefits tax, payroll tax, Workcover, industrial awards and agreements.

Pay employees by cheque (never cash). You can make payments by direct debit from P&C bank accounts but this is not recommended due to the risk of errors, variable working hours, staff turnover, award changes, and other variations.

You must keep wage records.

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Taxation

Income tax must be deducted, regardless of how small the wage payment, unless the employee is able to provide a declaration from the ATO exempting them from the deduction of tax.

All employee wages and leave entitlements must be correctly administered. You may need to progressively set aside funds to provide for long service leave.

Remember to discriminate between paying someone for labour as an employee and paying a bona fide contractor for a service. In the latter case no taxation requirements apply to the P&C.

Work cover for employees and details of the P&C's Retail Employees Industrial Agreement are obtainable through the QCPCA. Details of taxation requirements should be obtained from the ATO or its agents.

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