Registering for PAYG withholding

There are several ways to register. You must apply to register by the day you are first required to withhold an amount from a payment.

If your business has an ABN

If your business has an ABN, you have several options for registering for PAYG withholding.


You can register through our Business Portal.

Register for PAYG Withholding

By phone

If you are recorded by us as an authorised contact for the business, phone 13 28 66 between 8.00am and 6.00pm, Monday to Friday.

By lodging a paper form

Order the Add a new business account form (NAT 2954) using our online ordering service.

Through your registered tax agent or BAS agent

You can register through your registered tax agent or BAS agent.

If your business doesn't have an ABN

If you don't have an ABN you can register for PAYG withholding at the same time as you apply for an ABNExternal Link.

If you're not required to have an ABN, you may still need to withhold tax from a payment, for example, if a supplier has not quoted their ABN or you employ a person such as a nanny or a gardener. In this case, you can register and receive a withholding payer number (WPN) by completing an Application to register a PAYG withholding account (NAT 3377).

Other registrations

If you are an employer and you have an expected payroll above $550,000 per year, also check registration requirements and payroll tax rates in your state or territory.

See also:

Last modified: 12 Jul 2016QC 27058