ato logo
Search Suggestion:

Pay as you go withholding

Register for PAYG withholding if you need to withhold tax from payments made to your workers and businesses.

Last updated 6 April 2021

You must register for pay as you go (PAYG) withholding before you're first required to make a payment that is subject to withholding. This is required even if you do not withhold any amount from a payment made.

You can register your business for an Australian business number (ABN), GST, PAYG and a business name, all at the same time on the Australian Business RegisterExternal Link.

If you need to withhold tax but don't need an ABN, you must register for a PAYG withholding account.

See also

How to register or cancel PAYG withholding

If you have an ABN

If your business has an active ABN, you can register or cancel your PAYG withholding business account:

You can also order and complete the:

  • Add a new business account (NAT 2954) form
  • Application to cancel registration (NAT 2955) form.

Use our publication ordering service for businessExternal Link to obtain these forms.

If you don't need an ABN but have to withhold tax

You must register for a PAYG withholding account if you don't need an ABN but have to withhold tax from a payment.

You must withhold tax if:

  • you self-manage your National Disability Insurance Scheme funds and directly employ staff
  • a supplier has not quoted their ABN
  • you employ, or intend to employ, a person such as a nanny, cleaner, cook or gardener
  • you pay royalties, dividends or interest to non-residents, or withhold from or report investment income to Australian residents.

You can register your PAYG withholding account and not have an ABN by:

  • phoning our business line and speaking to a customer service representative
  • completing an Application to register a PAYG withholding account (NAT 3377)
  • contacting your registered tax agent or BAS agent.

To cancel your PAYG withholding account, you can:

  • phone our business line and speak to a customer service representative
  • complete an Application to cancel registration (NAT 2955) form
  • ask your registered tax agent or BAS agent.

Next steps

See also

Employer registration for temporary employees due to COVID-19

PAYG withholding registration for employers with employees working in Australia temporarily because of COVID-19.

QC31790