PAYG withholding: when to pay and report on activity statements
The due dates for paying and reporting withheld amounts vary depending on the size of the withholder. If you fall into the small and medium withholder categories, the ATO will provide activity statements which will inform you of the due date.
Small
Small withholders are those who withhold $25,000 or less a year.
Small withholders report and pay withholding amounts to the ATO each quarter.
You can arrange to receive activity statements monthly by contacting the ATO.
Medium
Medium withholders are those who withhold $25,001 to $1 million a year.
Those classified as medium withholders must report and pay withholding amounts monthly to the ATO.
If you fall into the small and medium withholder categories, the ATO will provide activity statements which will inform you of the due date.
Large
Large withholders are classified as an individual or business that withheld amounts totaling more than $1 million in a previous financial year, or is part of a company group that has withheld more than $1 million in a previous financial year.
You must make payment to the ATO within six to eight days of the pay run.
| If you withhold an amount on: | You must pay the withheld amount to the ATO on: |
| Monday or Tuesday | the following Monday |
| Wednesday | second Thursday after that day |
| Thursday or Friday | the following Thursday |
| Saturday or Sunday | second Monday after that day |
If you have any questions about your status, please contact us.
