Overview

If you employ or plan to employ working holiday makers with either a visa subclass 417 or 462, you must register as an employer of working holiday makers before making the first payment to them.

Please note that to register as an employer of working holiday makers you must first be registered for PAYG withholding and that you should check visa status of the worker using Visa Entitlement Verification Online Service.

Eligibility

To apply for this registration, you must:

  • provide your ABN / Withholding Payer Number
  • be registered for Pay As You Go Withholding (PAYG withholding)
  • submit the required forms.

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Contact details

For any questions about this topic.

Business Enquiries

Australian Taxation Office

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Related laws

Act(s) name:

Income Tax Rates Act 1986 Australian Government