If you’re hiring workers on a ‘working holiday’ visa or ‘work and holiday’ visa, you need to register with the ATO to be an employer of a working holiday maker before you make your first payment to them.

Visit the immigration website at immi.homeaffairs.gov.au to check any other worker visa details and conditions to ensure you meet your obligations.

If your business has an active ABN and is registered for PAYG withholding, you can register as a working holiday maker employer:

• online through the ATO’s Working Holiday Maker Employer Registration Form
• through your registered tax agent or BAS agent who can:
  • complete the online Working Holiday Maker Employer Registration Form on your behalf
  • upload a completed Application to register a PAYG withholding account via secure mail message in Online services for agents (Topic: Registrations, Subject: Non-residents registration enquiry)
• by phoning the ATO business enquiries line if you're an authorised business contact.

Note that a small number of working holiday makers are now entitled to be taxed on the same basis as resident Australian nationals, i.e. they will pay tax at ordinary resident tax rates. This will apply where they are both:

• a resident of Australia for tax purposes for the whole or part of the income year, and
• from one of the following counties that has a non-discrimination article (NDA) in their Double Tax Agreement with Australia: Chile, Finland, Germany (for 2017-18 and later income years), Israel (for 2020-21 and later income years), Japan, Norway, Turkey and United Kingdom.