Checklist for Employers Year-end

 A few extra matters to consider when preparing employee payment summaries

  • Have any allowances been paid to employees? Should such allowances be shown?
  •  Has a travel allowance been paid for overnight food and accommodation? Does the substantiation exception apply?
  • Has an employee(s) been paid a cent per kilometre reimbursement? Such amount must be included as an allowance (as it is not strictly a reimbursement, notwithstanding that it is commonly referred to as such).
  • Have you included employees that are also related parties of the business (e.g. family members)? 
  • Do payment summary totals match amounts disclosed on Business Activity Statements? 
  • Have superannuation and fringe benefits been reported accurately?

Cristy Houghton

Embarketing, 48 Johnston Street, Wagga Wagga, NSW, 2650

Cristy's unique career has taken her from country NSW to the city lights of Clarendon Street South Melbourne and back again. With an early career in radio as a copywriter and creative strategist, she is now a Jill of all trades as a graphic designer, website builder, blog writer, video editor, social media manager, marketing strategist and more. 

In fact, give her any task and this chick will figure out how to do it! Go on, we dare you!

No, really, we DARE you!!

Cristy has won two Australian Commercial Radio Awards (ACRAs) for Best Ad and Best Sales Promotion, and even has an 'Employee of the Year' certificate with her name on it.

Cristy and her husband James have traveled extensively through Russia, China and South East Asia, and have two fur-babies, Sooty (cat) and Panda (puppy). Cristy loves drinking coffee, meeting people to drink coffee, coffee tasting and coffee flavoured cocktails. She also enjoys road trips, TED Talks and watching cat videos on youtube.