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Employer registration for working holiday makers

Employers must register with us to withhold at working holiday makers tax rates.

Last updated 23 November 2020

Before you register

To register as an employer of working holiday makers you must be registered for pay as you go (PAYG) withholding.

When to register

You must register as an employer of working holiday makers if you employ or plan to employ workers who hold either a:

  • Working Holiday visa (subclass 417)
  • Work and Holiday visa (subclass 462).

You need to register before making the first payment to them.

Once you register as an employer of working holiday makers you must withhold tax for them:

If you don't register as an employer of working holiday makers, you must withhold tax for them:

  • at 32.5% for income earned up to $120,000
  • using foreign resident tax rates for income earned over $120,000
  • penalties may apply for failing to register.

How to register

If your business has an active ABN and is registered for PAYG withholding, you can register as a working holiday maker employer:

If you are the branch of a parent entity and you wish to register the branch, you can also choose to:

If you do not have an ABN, but are registered for PAYG withholding, you can register as a working holiday maker employer:

View your registration

You can view your registration on the Australian Business RegisterExternal Link (ABR).

If you have a tax or BAS agent, they can also view your registration on the ABR.

Next step:

  • Download the tax table for working holiday makers.

See also:

Cancelling your registration

You can cancel your working holiday maker employer registration by phoning us on 13 28 66.

Employers must register with us to withhold at working holiday makers tax rates.

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