Pay As You Go (PAYG) Withholding Australia (2026)

PAYG withholding is how your employer deducts tax from your salary before you receive it. Understanding it helps you plan your finances.

How PAYG works

  • Employer withholds tax from each pay
  • Amount based on your tax bracket and TFN declaration
  • Withheld tax goes directly to ATO

Your TFN declaration

When you start work, you complete a TFN declaration telling your employer your tax situation. Key questions:

  • Tax-free threshold claim
  • HELP/TSL debt
  • Superannuation fund details

End of year

Lodge a tax return to reconcile your actual tax liability with what was withheld.