Employing Working Holiday Makers in Australia

Employing Working Holiday Makers in Australia: A Quick Guide for Employers

Working Holiday Makers (WHMs) are a valuable and flexible workforce across hospitality, tourism, agriculture and seasonal industries. If you employ (or plan to employ) WHMs, here’s what you need to know.

1. Check Visa Work Rights

Before employment starts, you must confirm the worker’s visa and work conditions using VEVO (Visa Entitlement Verification Online).
You must keep a record of this check to meet your legal obligations.

2. Understand Work Limits

Most WHMs can work for the same employer for up to 6 months.
Some industries and regions allow extensions, so always check the individual’s visa conditions.

3. Pay Correct Wages and Entitlements

WHMs must be treated the same as Australian employees, including:

• Award or agreement wages
• Payslips
• Penalty rates, overtime and breaks
• Superannuation

Underpayment laws apply equally to WHMs.

4. Register as a Working Holiday Maker Employer

If you employ Working Holiday Makers, you must register with the ATO as a WHM employer.

How to register:

• Log in to ATO Online services for business via myGovID
• Select Register for Working Holiday Maker withholding
• Once registered, you can withhold tax at the correct WHM rates

If you don’t register, you may be required to withhold tax at the highest rate.

5. Tax and Superannuation

WHMs are generally taxed at 15% from the first dollar earned, provided you are registered.
Superannuation must be paid as normal. WHMs can claim their super when they leave Australia.

6. Provide a Safe Workplace

You have the same work health and safety responsibilities as for any employee. Clear instructions and proper training are essential.

7. Keep Good Records

Maintain standard employment records, including:

• Visa checks
• Tax declarations
• Payroll and timesheets

Please seek legal advice if you are unsure.