Pay As You Go (PAYG) withholding is a tax on your employees’ income that you help the Australian Taxation Office (ATO) to collect.

You'll need to register for PAYG withholding if you make payments to any of the following:

  • employees
  • businesses or contractors that haven't supplied you with their Australian business number (ABN)
  • other workers (such as contractors that you've entered into voluntary agreements with).

At the Australian Government's Business Registration website you can register for PAYG withholding using one online form. The form will also:

  • tell you what information you need to complete your registration
  • allow you to save your progress and come back later
  • give you other helpful information related to PAYG withholding
  • let you make other business registrations you may need.
Last updated: 4 May 2023