How to understand Australia’s SERR on Upwork

Articles in this section

Disclaimer:

This article is for general information only and should not be considered tax advice. It may not be updated in real time and may not reflect recent changes. We strongly encourage you to consult your country’s tax authority or your tax advisor with questions related to your specific situation.

What is Australia's SERR?

SERR (Sharing Economy Reporting Regime) is a tax directive from the Australian Taxation Office (ATO) that requires digital platforms like Upwork to report freelancer earnings and bank information, no matter how much you earn or how many jobs you complete.

Reporting happens twice a year:

January: Covers earnings from July 1 to December 31 (of the previous year)
July: Covers January 1 to June 30 (of the current year)

What do I need to do for SERR?

Just a few quick steps on your end:

Go to your tax information on Upwork
Make sure your location, tax residence, and TIN are correct
Submit the right tax form (W-8BEN, W-8BEN-E, or W-9)

Important:

Missing or invalid tax info will pause your ability to withdraw funds.

Where do I find my SERR tax form on Upwork?

We’ll notify you by email and on your Upwork dashboard when your form is ready. You can also check manually:

Go to Manage finances > Tax forms
Your SERR form will appear there once it’s generated

When will I get my SERR tax form?

We’ll email you and display a banner when it’s ready. Expect forms in January and July.

What’s in the SERR tax form?

Each form includes a breakdown of your Upwork activity for the six-month period, shown in AUD:

Gross earnings (minus any refunds)
Total fees and commissions, including GST
Taxes collected by Upwork
Number of transactions
Bank account info, including details for Payoneer or PayPal if used

Who receives a SERR?

You’ll receive a SERR form if:

You earned through Upwork during the reporting period
Your tax residence is set to Australia or an Australian territory

There’s no minimum income or number of transactions required.

I updated my tax info but still can’t withdraw — why?

Double-check your entries for typos or missing fields. If everything looks good, allow up to a week for our team to validate it.

How do I make sure I receive a SERR?

Keep your tax address and form (W-8BEN, W-8BEN-E, or W-9) up to date, with a valid TIN.

What if I don’t have a TIN and live in Australia?

Check with your local tax authority or a tax advisor. You can also find more info here.

What does Upwork do with the info it collects for SERR?

We share your earnings and bank info directly with the ATO to comply with SERR regulations.