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  #   012-016 - PAYG Withholding Payment To Employees

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  The "Pay As You Go" (PAYG) Taxation System covers payments of a number of taxes including: Amounts withheld from payment to employees. Special arrangements for labour hire organisation. Amounts withheld from payments to businesses who do not quote an Australian Business Number. PAYG Instalment ...[Read more](#hikashop_show_tabular_description)

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 The "Pay As You Go" (PAYG) Taxation System covers payments of a number of taxes including:

- Amounts withheld from payment to employees.
- Special arrangements for labour hire organisation.
- Amounts withheld from payments to businesses who do not quote an Australian Business Number.
- PAYG Instalments System which relates to taxation of business income.
- PAYG Voluntary Agreements.

This paper gives an overview of PAYG Withholding Payments to Employees and has been written under the following headings:

- PAYG Taxation System
- Registration For PAYG Withholding
- Amount To Be Withheld
- From What Must Payments Be Withheld?
- Tax File Number (TFN) Declaration To Be Completed By Employees
- Who Is An "Employee"?
- Independent Contractors
- Reporting Amounts Withheld
- Payment Summaries
- Annual Reporting To Australian Taxation Office
- Professional Advice