Christmas is only 18 days away (I know where did that time go?) and many businesses will be having their Christmas parties soon, if they haven’t already.
Business.gov.au have published tips for employers on how to abide by their WHS and tax obligations when organising and holding Christmas parties.
Business.gov.au emphasise that while staff may be “off the clock” when the party is on, employers are still responsible for their employees’ health and safety. Business.gov.au’s WHS tips for Christmas parties include, but are not limited to: sending an email to staff before the party to remind them that the party is still a work function, ensuring alcohol is served responsibly and that there are non-alcoholic options available, and organising transport to take employees home.
Business.gov.au also emphasise the fact that it’s important to consider any tax requirements when planning a Christmas party, specifically Fringe Benefits Tax (FBT).
Business.gov.au state that employers won’t have to pay FBT if the Christmas party is held on the business premises or if it’s below $300 per person. They also state that employers should consider the value of any gifts distributed, whether to invite clients and associates, and the cost of catering, as these factors can attract FBT.
Business.gov.au’s tips and further information can be read in full here.
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