Working holiday maker employers

Registration of working holiday maker employers

Employers who have registered with the Australian Taxation Office as an employer of working holiday makers, can withhold tax from their working holiday maker employees at a lower rate.

What is a working holiday maker?

The Working Holiday Maker program in Australia is operated by the Department of Immigration and Border Protection. It allows young adults from eligible partner countries to work in Australia while having an extended holiday. Work in Australia must not be the main purpose of the visa holder’s visit. The Working Holiday Maker program includes the Working Holiday (subclass 417) External site and Work and Holiday (subclass 462) External site visas.

For more information about working holiday makers or to check if prospective employees hold working holiday makers visas, visit the Work and Holiday (subclass 462) External site on the Department of Immigration and Border Protection website.

What tax rates apply to working holiday makers?

Working holiday makers are entitled to a lower rate of tax than other foreign residents.

Employers will withhold income tax from their employee’s pay according to instructions provided by the Australian Taxation Office. Employers who are registered as working holiday maker employers will withhold at a reduced working holiday maker rate. Employers who are not registered must withhold at the standard rate.