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You'll need to register for Pay As You Go (PAYG) withholding if you make payments to:

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

You're required to withhold amounts from these payments and send the withheld amounts to the Australian Taxation Office (ATO). You need to register with the ATO before the day you're first required to withhold an amount from a payment.

Register online

To register online you'll need:

  • an ABN, and
  • an administrator AUSkey security credential.

If you don't have an ABN, you'll need:

Register online

To register online:

  1. Select the 'Register online' button.
  2. Log in through the ATO's Business Portal.

To register offline:

  • if you're recorded as an authorised contact for the business, call the ATO on 13 28 66 between 8.00am and 6.00pm, Monday to Friday,
  • visit your registered tax agent or BAS agent, and register through them, or
  • if you/your business doesn't have an ABN, download and complete the Application to register a PAYG withholding account (NAT 3377) – PDF and send it to the address on the form.
Register online

ABN holders and non-ABN holders who make payments to:

  • employees
  • directors
  • businesses that don't quote their ABN to you, or
  • contractors who have a voluntary agreement with you.

If you operate your business as a sole trader or partnership, and you draw amounts from the business, this is not a wage and you don't have to withhold amounts.

Register online
  • a voluntary agreement is an agreement between the payer and the payee to bring work payments into the PAYG withholding system,
  • if you don't have an ABN, when you register you'll receive a withholding payer number (WPN), and
  • employers with an expected payroll above $550,000 per year should check registration requirements and payroll tax rates.
Register online

Need help?

We’re happy to help you with this transaction.

Feel free to call us on 13 77 88 or visit a service centre

Source url: https://www.service.nsw.gov.au/transaction/register-payg-withholding