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they have tax withheld at a flat rate of 15% (15% at time of writing) except if they are tax residents of Papua New Guinea or Kiribati and are in Australia for less than 90 days, in which case they are exempt from withholding
they do not have to provide a Tax File Number (TFN) declarationDeclaration.
In FastTrack360 a Payee record is created for an SWP payee by setting the following in the PAYG Tax Details section of the Payroll > Payee > Search > Payee Entry screen:
the Tax Scale field must be set to the Variation - Approved Withholding Variation Percentage option
the Seasonal Worker Program field must be ticked
if the payee meets the criteria for being exempt from withholding, the Exempt From Withholding field must be ticked
if the payee is not exempt from withholding, the applicable withholding percentage must be keyed in the Withholding Variation % field.
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