Register for Pay As You Go (PAYG) withholding

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

You need to withhold tax if you make payments to any of the following:

• employees
• businesses that have not given you their Australian business number (ABN)
• contractors who have a voluntary agreement with you.

You must register for PAYG withholding before you need to make a payment that is subject to withholding.

Visit the ATO's PAYG withholding for more information.