Before you register
To register as an employer of working holiday makers you must be registered for pay as you go (PAYG) withholding.
When to register
You must register as an employer of working holiday makers if you employ or plan to employ workers who hold either a:
- Working Holiday visa (subclass 417)
- Work and Holiday visa (subclass 462).
You need to register before making the first payment to them.
Once you register as an employer of working holiday makers you must withhold tax for them:
- at 15% for the first $45,000 earned
- using foreign resident tax rates for income earned over $45,000.
If you don't register as an employer of working holiday makers, you must withhold tax for them:
- at 30% for income earned up to $135,000
- using foreign resident tax rates for income earned over $135,000
- penalties may apply for failing to register.
How to register
If your business has an active ABN and is registered for PAYG withholding, you can register as a working holiday maker employer:
- online through our Working Holiday Maker Employer Registration Form
- through your registered tax agent or BAS agent who can:
- complete the online Working Holiday Maker Employer Registration Form on your behalf
- upload a completed Application to register a PAYG withholding account or Application to register a GST or PAYG withholding branch via secure mail message in Online services for agents (Topic: Registrations, Subject: Non-residents registration enquiry)
- by phoning our business line if you're an authorised business contact.
If you are the branch of a parent entity and you wish to register the branch, you can also choose to:
- Download and complete the Application to register a GST or PAYG withholding branch.
If you do not have an ABN, but are registered for PAYG withholding, you can register as a working holiday maker employer:
- online through our Working Holiday Maker Employer Registration Form
- by phoning our business line if you're an authorised business contact
- by downloading and completing the Application to register a PAYG withholding account form.
View your registration
You can view your registration on the Australian Business RegisterExternal Link (ABR).
If you have a tax or BAS agent, they can also view your registration on the ABR.
Next step:
- Download the tax table for working holiday makers.
See also:
Cancelling your registration
You can cancel your working holiday maker employer registration by phoning us on 13 28 66.
Employers must register with us to withhold at working holiday makers tax rates.
Employers must register with us to withhold at working holiday makers tax rates.