• Employer registration: working holiday makers

    Before you register as an employer of working holiday makers you must be registered for pay as you go (PAYG) withholding or a withholding payer number.

    If you employ or plan to employ working holiday makers with either a visa subclass 417 or 462, you must register as an employer of working holiday makers before making the first payment to them.

    Once you register, a withholding rate of 15% applies to the first $37,000 of a working holiday maker’s income. Foreign resident withholding rates apply to income over $37,000.

    If you don't register, you must withhold tax at 32.5% of income earned up to $87,000 with foreign resident withholding rates applying to income over $87,000.

    Note: Penalties may apply for failing to register.

    Working holiday maker employer registration tool

    Print the confirmation screen displayed by the tool for your records or phone 13 28 66 to confirm your registration.

    Next steps:

    • Download the tax table for working holiday makers

    See also:

    De-registration

    To cancel your registration, phone 13 28 66 and we will arrange it for you.

    Last modified: 14 Mar 2017QC 50743