Guide to pay as you go (PAYG) withholding

When to pay withheld amounts 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 are an individual or business that withholds $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. To arrange this, phone us on 13 28 66. You can still choose to pay other tax amounts, such as GST and fringe benefits tax, quarterly.

Medium withholders

You are a medium withholder if you are an individual or business that withholds $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 pay the amounts you withhold to us electronically, twice a week.

For 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 on activity statements

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