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wood181(Initiate)Initiate
20 Feb 2024

I am moving from the UK (citizen by birth) to Australia, where I have a permanent residency visa. I'll become Aus tax resident when I move. I will be keeping my UK job and working remotely. My questions are on behalf of my employer.

 

1) We know that they must

register for Pay as you go withholding (PAYGW). However, they are unclear on

exactly how this will work in practice once registered, e.g. exactly how will

they pay the ATO and how will this interact with their UK accounts? Would/could

this come direct from the employer, or would it get paid to me, to then pay

back after completing a tax return?

2) Is Super contribution

a legal requirement from them?

 

Thanks in advance!

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3 replies
348 views
3 replies

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Most helpful reply

TonyATO(Community Support)Community Support
23 Feb 2024

Hello there @wood181


PAYGW and super is pretty much the same for non-resident employers as it is for Australian.


Once registered, they will get activity statements each month or quarter, which they use to report salary/wages and tax withheld.


They can pay the tax withheld using any of the payment options on the form, but super will be paid separately to your chosen fund.


Assuming they don't have an ABN, they can register PAYGW-only by sending a paper application to the address on the form, with the following:

  • documents that show that the entity is registered with an equivalent corporate, market or financial regulator in its country of origin. (Documents do not need to be certified)
  • a letter issued by a revenue authority of a comparable taxing regime stating that the entity exists in their records and it carries on an enterprise
  • full details of an associate (full name, date of birth and address).

All replies

Most helpful reply

TonyATO(Community Support)Community Support
23 Feb 2024

Hello there @wood181


PAYGW and super is pretty much the same for non-resident employers as it is for Australian.


Once registered, they will get activity statements each month or quarter, which they use to report salary/wages and tax withheld.


They can pay the tax withheld using any of the payment options on the form, but super will be paid separately to your chosen fund.


Assuming they don't have an ABN, they can register PAYGW-only by sending a paper application to the address on the form, with the following:

  • documents that show that the entity is registered with an equivalent corporate, market or financial regulator in its country of origin. (Documents do not need to be certified)
  • a letter issued by a revenue authority of a comparable taxing regime stating that the entity exists in their records and it carries on an enterprise
  • full details of an associate (full name, date of birth and address).

Liked by wood181
wood181(Initiate)Initiate
4 Mar 2024

Thanks. When you say "any of the options on the form" can I confirm which form that would be, for a business without an ABN?

From that document, it looks like the only option is via Single Touch Payroll (STP), but it would be really useful to understand the other options.

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How do overseas businesses pay the ATO PAYG withholding funds? | ATO Community