ato logo
Search Suggestion:

PAYG withholding

How to calculate, manage and report PAYG withholding tax, including for selected types of workers and foreign residents.

Understand amounts you need to withhold – from your workers, other businesses or other payees – that must be sent to us.

Due dates for paying and reporting PAYG withholding depends on your business size. You can request a date change.

Check what type of payment summary you need to give your payees for the financial year.

You must lodge PAYG withholding annual reports at the end of each financial year.

Meeting your tax, super and employment termination payment obligations when someone stops working for you.

How to ensure your payroll governance measures are appropriate for your business type, size and complexity.

Detailed information about PAYG withholding.

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

Understand how using Single Touch Payroll streamlines employer reporting to us and other government agencies.

Keep accurate and complete records helps you meet your tax, superannuation and employer obligations.

QC27057