28/05/2026
Understanding Your PAYG Withholding Cycle for Employers
Did you know your PAYG withholding cycle is based on how much tax you withhold each year from your employees? Here’s a quick breakdown:
🔹 Small withholder — If you withhold $25,000 or less, you report and pay quarterly.
🔹 Medium withholder — If you withhold more than $25,000 up to $1 million, you report and pay monthly.
🔹 Large withholder — If you withhold over $1 million, you must pay electronically within 6–8 days of each withholding event (for example, when wages are paid).
Keeping on top of your cycle helps you stay compliant and avoid unnecessary penalties. If you’re unsure which category you fall into, we can help you check.