Search for     
ato.gov.au        Careers section only        
Advanced search
Search tips
> Tax topics A-Z > M-R > Pay as you go (PAYG) withholding > Businesses  
 

PAYG withholding

 
Increase text size Decrease text size
 

Payments to labour hire workers

If you are a labour hire firm providing individual workers (as employees or contractors) under a labour hire arrangement, your workers are taxed at the same rate as employees. You work out how much to withhold using the weekly tax table, fortnightly tax table or monthly withholding table, together with information provided on your workers' tax file number and withholding declarations.

Where you provide labour hire workers who are operating as a company, partnership or trust, you do not have to withhold amounts from payments you make to them, unless they don't provide you with their ABN.

Direction icon

If you need more information, refer to PAYG withholding and labour hire firms (NAT 3473).

Sections within The amount to withhold

Last Modified: Tuesday, 21 August 2012
 
Table of contents
About this guide
Register for PAYG withholding
Work out the status of your workers (if applicable)
Which payments to withhold from
The amount to withhold
Reporting and paying withheld amounts
Payment summaries and annual reports
Keeping proper records
PAYG withholding forms and publications
Definitions
More information
Give us your feedback
 
© Australian Taxation Office for the Commonwealth of Australia
Top of page
More information on page