A-Z index

PAYG Withholding

Fortnightly tax table
Tax table for payments made on a fortnightly basis. For payments made on or after 1 October 2016.
Fortnightly tax table with no and half Medicare levy
Tax table for fortnightly payments made to a prescribed person entitled to a full or half Medicare exemption. For payments made on or after 1 October 2016.
Monthly tax table
Tax table for payments made on a monthly basis. For payments made on or after 1 October 2016.
No longer hiring workers - checklist
Once you stop hiring workers, you need to ensure you have met all your final payment and reporting obligations. You also need to cancel your PAYG withholding registration.
PAYG withholding
PAYG withholding is a system for withholding amounts from payments you make to workers and businesses so they can meet their end-of-year tax liabilities.
Pay as you go (PAYG) tax withheld
Labels W1, W2, W3, W4, W5 and 4. PAYG tax withheld is the amount you withhold from payments to employees, contractors and company directors. You may also need to withhold from payments to other businesses if they don't quote their Australian business number (ABN) to you.
Registering for PAYG withholding
There are several ways to register. You must apply for registration by the day on which you are first required to withhold an amount from a payment.
Schedule 1 - Statement of formulas for calculating amounts to be withheld
A schedule to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. For payments made on or after 1 October 2016.
Schedule 2 - Tax table for individuals employed in horticultural or shearing industry
Tax table for payments made to employees who are in the horticultural or shearing industry.
Schedule 3 - Tax table for actors, variety artists and other entertainers
Tax table for payments made to employees who are actors, variety artists or other entertainers. For payments made on or after 1 October 2016.
Schedule 9 - Tax table for seniors and pensioners
Tax table for payments made to seniors and pensioners who at the end of the relevant financial year are at least 65 years of age. This table also applies to veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans’ Affairs who are at least 60 years of age. For payments made on or after 1 October 2016.
Tax table for daily and casual workers
Tax table for payments made to employees on a daily or casual basis. For payments made on or after 1 October 2016.
Weekly tax table
Tax table for payments made on a weekly basis. For payments made on or after 1 October 2016.
Weekly tax table with no and half Medicare levy
Tax table for weekly payments made to a prescribed person entitled to a full or half Medicare levy exemption. For payments made on or after 1 October 2016.
Withholding declaration
This declaration authorises your payer to adjust the amount of tax withheld from payments made to you or to advise your payer of a change to information you previously provided in a Tax file number declaration NAT 3092.