PAYG withholding

When to pay amounts you withhold to us

The due date for paying amounts you withhold to us depends on whether you are a small, medium or large withholder.

Small withholders

You are a small withholder if you withhold $25,000 or less a year. You must pay the amount you withhold to us quarterly. We will send you an activity statement each quarter that shows when your withholding payment is due.

If you are a small withholder, you can choose to pay the amounts you withhold to us monthly if you wish. To arrange this, phone us on 13 28 66. You can still pay other tax amounts, such as GST and fringe benefits tax, quarterly if you wish.

Medium withholders

You are a medium withholder if you withhold $25,001 to $1 million a year. You must generally pay any amount you withhold to us monthly. We will send you an activity statement each month that shows when your withholding payment is due.

Large withholders

You are a large withholder if you have withheld amounts totalling more than $1 million in a previous income year or are part of a company group that has withheld more than $1 million in a previous income year. If you are a large withholder, you must generally pay the amounts you withhold to us electronically twice weekly.

If you need more information about reporting and paying amounts you withhold as a large withholder, refer to PAYG withholding for large withholders (NAT 3301).

Sections within Reporting and paying withheld amounts

• How to report amounts you withhold
• When to pay amounts you withhold to us
• How to pay the amounts you withhold to us