Payments to employees

You must withhold amounts from a number of payments you make to your employees.

The easiest way to work out how much tax to withhold is to use our online tax withheld calculator or the tax tables.

New employees must complete a tax file number declaration. They may also need to complete a withholding declaration.

Check when to withhold tax from advance annual or long service leave payments for continuing employees.

Payers need to know the correct withholding for allowances and the differences between allowances and reimbursements.

A payee may request a variation to increase or decrease the amount of tax you withhold from payments you make to them.

How to deal with overpayments to a payee that occur in the current financial year or a previous financial year.

This is a guide for administrators and trustees about their PAYG withholding obligations.