A-Z index

PAYG Withholding requirements

No longer need to withhold
If you cease to be an employer, you should cancel your registration for PAYG withholding.
PAYG when receiving PSI
You will have additional PAYG withholding obligations if the PSI your business received hasn't been promptly paid to each individual who performed the service, as salary or wages.
Payments you need to withhold from
As an employer, you may need to withhold amounts from payments you make to your workers and other businesses and send the withheld amount to us.