As well as wages and salary, you must withhold amounts from other payments to employees, such as:
- back payments, commissions, bonuses and similar payments
- long service leave and holiday pay
- repayment of an overpayment
- payments when an employee leaves.
If you operate your business as a company or trust with a corporate trustee, it is likely you are either an employee or director of that business. If the company or corporate trustee pays you a wage or director's fees, there is the same responsibility to withhold amounts from these payments and send them to us.
- Repayment of overpaid amounts
- PAYG withholding for external administrators and trustees of bankrupt estates