When to pay withheld amounts to ATO

The due date for paying amounts you withhold to ATO depends on whether you are a small, medium or large withholder.

Small withholders

You are a small withholder if you are an individual or business that withholds $25,000 or less a year. You must pay the amount you withhold to ATO quarterly. ATO will send you an activity statement each quarter that shows when your withholding payment is due.

Medium withholders

You are a medium withholder if you are an individual or business that withholds $25,001 to $1 million a year. You must generally pay any amount you withhold to ATO monthly. ATO will send you an activity statement each month that shows when your withholding payment is due.

Large withholders

You are a large withholder if you have withheld amounts totalling more than $1 million in a previous income year or are part of a company group that has withheld more than $1 millon in a previous income year. If you are a large withholder, you must pay the amounts you withhold to ATO electronically, twice a week.