Paying and reporting withheld amounts

You need to pay withheld amounts to us, report the amounts on your activity statements and lodge an annual report.

How to report withholding amounts

You report PAYG withholding amounts at the W label on your BAS.

If you have not withheld any amount for a reporting period you do not have to complete labels W2 to W5.

However you must still report any other obligations you have, sign and date your activity statement and return it to us at the address provided by the due date shown in the top right-hand corner.

See also:

When to pay withheld amounts

The due date for paying amounts you withhold depends on whether you're a small, medium or large withholder.

Small withholders

  • an individual or business that withholds $25,000 or less a year
  • amounts withheld are paid quarterly
  • an activity statement is sent each quarter stating when withholding payment is due
  • payments can be arranged to be made monthly - phone 13 28 66

Medium withholders

  • an individual or business that withholds $25,001 to $1 million a year
  • amounts withheld are generally paid monthly.
  • an activity statement is sent each month showing when withholding payment is due.

Large withholders

  • an individual or business that withheld amounts totalling more than $1 million in a previous income year, or is part of a company group that has withheld more than $1 million in a previous income year.
  • payments for amounts withheld are paid, and sent electronically, twice a week.
  • date for payment depends upon the day withholding took place (see table):

If you withhold an amount on:

You must pay the withheld amount to us on:


the following Monday


the following Monday


second Thursday after that day


the following Thursday


the following Thursday


second Monday after that day


second Monday after that day

When the due date is a public holiday, you may pay on the next working day.

See also:

How to pay withheld amounts


For other ways to pay:

Records you need to keep

You must keep all records that explain your PAYG withholding transactions for at least five years.

Records must be in English or in a format that can be converted into English.

If your records are not in writing (for example, you keep them in an electronic format on a computer) they must be in a format that is readily accessible.

You may choose to store electronic images of your business paper records, as long as the electronic copies:

  • are a true and clear reproduction of the original paper records
  • can be retrieved and read by tax officers at any time

You do not have to keep original paper records once you have stored an electronic copy of them.

The PAYG withholding records you must keep include:

  • wages records, including payment records
  • employment declarations (for employees working for you before 1 July 2000), tax file number declarations and withholding declarations
  • copies of payment summaries and payment summary statements, or electronic annual reports
  • employment termination payment records (or eligible termination payment records)
  • records of Personal Services Income (PSI) you have attributed
  • voluntary agreements
  • statements by a supplier where no ABN was quoted
  • records of amounts you withheld where no ABN was quoted
  • annual reports of PAYG withholding where no ABN was quoted

See also:

Last modified: 17 Jun 2015QC 27076