Employer Audit Checklist: What Records Must You Keep for Sponsored Employees?
As a Standard Business Sponsor (SBS) employing visa holders, such as Skills in Demand (SID) (Subclass 482) or Skilled Employer Sponsored Regional (SESR) (Provisional) (Subclass 494) visa workers, you have strict legal obligations. The Department of Home Affairs (DOHA) and the Australian Border Force (ABF) regularly conduct audits, often unannounced, to ensure employers are complying with these rules.
To protect your business, you must maintain records for every sponsored employee. Failing an audit can lead to severe penalties, including fines, the cancellation of your sponsorship, and being barred from sponsoring future workers.
Sponsoring Employer Audit Checklist
Here is a comprehensive checklist of the records you must keep and have ready in the event of an audit.
Employment and Payroll Records
The sponsoring employer must prove that they are paying their sponsored employee according to the Annual Market Salary Rate (AMSR) and as approved in their nomination. In addition, their salary must not fall below the Core Skills Income Threshold (CSIT).
Employment Contract
Sponsored Employee Payslips
Proof of Payment of Salary
Time and Attendance
Superannuation and Tax
Related: How Much Does It Cost to Sponsor an Employee? A 2026-27 Guide for Employers
Task and Location Records
Sponsored employees are generally only permitted to work in their nominated occupation and at the locations approved in the sponsorship agreement.
Detailed Job Description performed by the employee
Work Location Details
Sponsorship and Financial Records
The Department strictly prohibits transferring sponsorship-related costs to the visa holder.
Skilling Australians Fund (SAF) Levy invoices and receipts
Recruitment and Legal Professional Costs invoices and receipts
Copies of any notifications sent to the Department of Home Affairs (DoHA)
Related: What Happens to a Sponsored Employee When a Business Is Sold?
End of Employment Records
Your obligations do not end the day an employee resigns or is terminated. Read: Can We Fire a Sponsored Employee? Understanding Your Obligations as an Employer
Notification of Cessation to the Department
Return Travel Costs (if provided)
How Long Must You Keep These Records?
Under Australian migration law, employers must keep all of the above records for at least five (5) years. You must also provide these records to the Department or ABF inspectors immediately upon request during an audit.
Why Engage with AHC Lawyers?
If DoHA and/or ABF visit and audit your business, your SBS will be at risk, and it can become a complex legal battle if you don't act properly and quickly. A poor response may trigger an SBS cancellation and may affect your sponsored employees’ visas. At Agape Henry Crux, our Accredited Specialists can help with obligation concerns by reviewing your current circumstances and preparing a legal submission, with supporting evidence, to address the Department’s concerns.
Related:
Who is Responsible for Paying Employer-Sponsored (Subclass 482 / 186) Visa Costs?
How a Workplace Investigation Can Trigger Visa Cancellation under Section 116?
What Happens to My SC482 Visa if My Employer Goes into Liquidation?
Don't Lie to Your Immigration Lawyer! Why Honesty is Your Best Defence
How Can Agape Henry Crux Help
Contact our AHC Lawyers team today for a confidential strategy session. The team specialises in complex sponsor obligation cases and has helped many clients secure their future in Australia. Consider speaking with one of our Accredited Specialists in Immigration Law, Jason Ling or Angela De Silva, as they are experts in handling highly complex matters. You can schedule an appointment for professional advice by calling 02-8310 5230 or emailing info@ahclawyers.com.
We speak fluent English and Mandarin. We can also help you arrange an interpreter if this isn't your language.
Our founder and principal lawyer, Jason Ling, is recognised in the 2026 edition of The Best Lawyers in Australia™ and the 2027 edition of The Best Lawyers in Australia™. Agape Henry Crux is named as Best Immigration Law Firm 2025 - Sydney by APAC Insider Awards and in the 2027 edition of The Best Law Firms™ - Australia.
This article/presentation (“publication”) does not deal extensively with important topics or changes in law and is not intended to be relied upon as a substitute for legal or other advice that may be relevant to the reader's specific circumstances. If you find this publication of interest and would like to know more or wish to obtain legal advice relevant to your circumstances, please contact our office.
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