PAYG withholding

How employers can collect PAYG withholding and help workers and businesses meet their end-of-year tax liabilities.

Payments you need to withhold from
Work out what payments you need to withhold from your workers, other businesses and other payees.

Annual reporting
How to lodge a PAYG withholding annual report for non-Single Touch Payroll (STP) payments at the end of each financial year.

PAYG payment summaries
Check what type of payment summary you need to give your payees for the financial year.

Paying and reporting withheld amounts
What to do with the tax amounts you withheld including activity statements, annual reporting and payment summaries.

When a worker leaves
What your super, tax and termination payment obligations are when someone stops working for you.

Improving payroll governance
How employers can understand and meet their payroll obligations and some of the common issues we see.

Related pages

Pay as you go withholding
How to register or cancel PAYG withholding.

Single Touch Payroll
What STP is and how you can use it to report your payroll information to us each time you pay your employees.

Record keeping for business
Work out your record keeping requirements to meet your tax, super and employer obligations.