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PTA-Form-04

This declaration shows who is liable for payroll tax when there’s a chain of on-hire.

Sometimes, a chain of on-hire may arise. For example, one employment agency on-hires labour to another employment agency, which then further on-hires that labour to their client.

In this case, only the employment agency that on-hires the service provider to the client is liable for payroll tax.

Before an agency further up the chain can exclude exempt wages from the wages they report to us for payroll tax, it must obtain this declaration from the agency liable for payroll tax.

What the liable agency must do

Complete the declaration via this form

After you submit, you will be emailed your declaration. Send the declaration to the non-liable agency.

You do not need to send the declaration to the SRO.

Please read Revenue Ruling PTA-027 – Employment agency contracts chain of on-hire and our SmartForm tips before you complete this form.

What the non-liable agency must do

Once you receive the declaration from the liable agency, you must:

  • keep it for 5 years
  • be ready to give it to us, if we request it.

You are responsible for ensuring the declaration is correct. Even though the other agency completes the declaration, if we discover the declaration is incorrect, you may still have to pay payroll tax.

You must obtain the declaration before you exclude exempt wages from the wages you report to us for payroll tax.

You do not need to send the declaration to the SRO.

Complete this declaration

Last modified: 8 July 2025
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