How do I register as an employer with the ATO?

Understand the registrations you generally need before paying your first employee.

Summary

Before you make your first payment to an employee, you generally need to register for PAYG withholding. You may also need to register for fringe benefits tax and set up systems to pay superannuation.

What this means

PAYG withholding is the system that lets you withhold tax from employee wages and send it to the ATO. You generally need to register before your first payment that is subject to withholding. You also need to use Single Touch Payroll (STP) to report payroll information unless a specific exemption applies.

From 1 July 2026, Payday Super requires employers to pay super guarantee in line with payday. SG is generally 12% of qualifying earnings and contributions generally need to reach the employee’s fund within 7 business days of payday, subject to specific exceptions. Employers also need a current SuperStream-compliant payment solution; the ATO Small Business Superannuation Clearing House closed from 1 July 2026. Fringe benefits tax registration may also be required if you provide taxable fringe benefits.

Typical actions

  • Confirm whether each worker is an employee or independent contractor under the current classification rules.
  • Register for PAYG withholding before making payments subject to withholding.
  • Set up STP-enabled payroll and reporting.
  • Set up a SuperStream-compliant Payday Super process and obtain employee fund details.
  • Consider whether FBT or other employer registrations are required.

Official ATO sources

Last checked: 25 August 2026

PAYG withholding
Main ATO hub for PAYG withholding, including registration.

Before you hire your first worker
Explains the tax and super steps to take before hiring your first worker.

Pay as you go withholding registration
How to register a PAYG withholding account.

Payday Super
Official ATO implementation information for Payday Super from 1 July 2026.

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Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.

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