A withholding payer number (WPN) is the number the ATO gives an entity that must withhold tax but is not entitled to an ABN. A foreign company that employs people in Australia, without carrying on an enterprise here, applies on the ATO form Application to register a PAYG withholding account (NAT 3377). The ATO aims to process it within 28 days. The company must then withhold tax from wages, pay super within 7 business days of each payday and hold workers compensation insurance.
Many overseas companies hire one or two people in Australia before they set up a company here. To pay those staff properly, the company needs to be registered with the ATO for PAYG withholding. If it is not entitled to an ABN, the ATO gives it a withholding payer number (WPN) instead.
This page explains who needs a WPN, how to apply, and what you must do once you have one. For the wider choice between a WPN, an employer of record and a company, see employing staff in Australia without an entity.
What is a withholding payer number?
A WPN is an ATO registration number for PAYG withholding. The ATO says a WPN "is only offered to entities who are not eligible for an ABN, have PAYG withholding obligations and are required to pay super for eligible employees".
The ATO lists international entities among the organisations that hold one. Embassies, school canteens and sporting clubs are other examples.
Who needs a WPN?
A foreign company usually needs a WPN when all of these are true:
- It employs, or will employ, people who work in Australia.
- It is not carrying on an enterprise in Australia, so it is not entitled to an ABN.
- It has no Australian company or branch that could employ the staff instead.
A typical case is an overseas software company with one engineer working from home in Melbourne. The engineer does work for the parent, but the parent is not selling or trading in Australia.
If your company is carrying on an enterprise in Australia, or making sales connected with Australia, it may be entitled to an ABN. It should then register for an ABN and PAYG withholding together, not for a WPN. See ABN and GST registration for foreign companies.
WPN vs ABN
| WPN | ABN | |
|---|---|---|
| Who gets it | Entities that must withhold but are not entitled to an ABN | Entities carrying on an enterprise in Australia, or making sales connected with Australia |
| Main use | PAYG withholding and super for employees | Tax, GST, PAYG withholding and dealing with other businesses |
| How to apply | Paper form NAT 3377 to the ATO | Online ABN application |
| Can register for GST | No | Yes |
| Single Touch Payroll | Exempt until 30 June 2033 | Required for most employers |
How to apply for a withholding payer number
There is no separate online WPN application. You use the ATO's paper form, Application to register a PAYG withholding account (NAT 3377). The ATO says to use it only if you do not have an ABN.
- Check you are not entitled to an ABN. If you are, apply for an ABN instead.
- Gather the company's details. The form asks for the legal name, a tax file number if the company has one, a street address (not a PO box), a postal address and contact details. If the company has no TFN, the ATO will contact you about proof of identity.
- Choose a start date. This is the day you first expect to withhold tax. It can be up to six months ahead. Do not backdate it: the ATO warns that backdating can mean general interest charge on amounts withheld.
- Estimate your withholding. The form asks how much you expect to withhold in the next 12 months, how many employees you will pay and what work they will do.
- Sign and lodge. Send it through Online services for business or for agents, fax it to 1300 130 905, or post it to Australian Taxation Office, PO Box 3373, Albury NSW 2640.
- Wait for the WPN. The ATO aims to process the form within 28 days of receiving all the information it needs. Do not lodge a second form while you wait.
We register foreign companies for a WPN for $600 + GST. We complete and lodge the NAT 3377 form, deal with the ATO and give you a super and payroll setup checklist. We can then run your payroll through our payroll service (From $200/mo). Ask for a quote.
What you must do once you have a WPN
A WPN makes your foreign company an Australian employer. The same rules apply as for any employer here.
PAYG withholding
- Withhold tax from each employee's pay.
- Pay the amounts withheld to the ATO. If you expect to withhold $25,000 or less a year, you pay quarterly. Between $25,001 and $1,000,000, you pay monthly.
- Give each employee a payment summary by 14 July each year.
- Lodge a payment summary annual report with the ATO by 14 August.
Single Touch Payroll
Employers with a WPN are exempt from Single Touch Payroll reporting until 30 June 2033. You can still choose to report through it. From 1 July 2026, WPN holders who choose to report through Single Touch Payroll must lodge through an authorised representative, such as a registered tax agent or BAS agent.
Superannuation
- WPN holders must pay super guarantee for eligible employees, or face the super guarantee charge.
- The rate is 12% of each employee's qualifying earnings in 2026-27.
- Under Payday Super, the contribution must reach the employee's fund within 7 business days after each payday.
- An employee temporarily working in Australia under a bilateral super agreement may be exempt. You must keep a copy of their certificate of coverage.
Workers compensation
Employers must hold workers compensation insurance from an authorised insurer. The rules differ in each state and territory, so check with the regulator where your staff work.
Payroll tax and employment law
State payroll tax applies only above each state's threshold. See our payroll tax by state guide. Employees working in Australia are covered by Australian employment law, including minimum wages and the National Employment Standards. See our minimum wage guide for foreign employers.
Risks to check before you rely on a WPN
A WPN deals with payroll tax obligations only. It does not answer two other questions:
- Permanent establishment: an employee in Australia, especially one who negotiates or signs contracts, can create a permanent establishment for your company. Profits linked to it can then be taxed here.
- ASIC registration: a foreign company that carries on business in Australia must register with ASIC, unless it works only through an Australian subsidiary.
If either applies, an employer of record or an Australian subsidiary is usually the better route.
Frequently asked questions
What is a withholding payer number?
A number the ATO issues to an entity that must withhold tax, for example from wages, but is not eligible for an ABN. International entities that employ staff in Australia are among the entities that hold one.
Who can get a WPN?
Only entities that are not eligible for an ABN, have PAYG withholding obligations and must pay super for eligible employees. A foreign company with Australian employees but no enterprise in Australia is the typical case.
How do I apply for a withholding payer number?
Complete the ATO form Application to register a PAYG withholding account (NAT 3377). Lodge it through Online services for business or for agents, by fax to 1300 130 905, or by post to the ATO at PO Box 3373, Albury NSW 2640.
How long does it take to get a WPN?
The ATO aims to process the application within 28 days of receiving all the information it needs. It can take longer if the form is incomplete or needs checking.
Is a WPN the same as an ABN?
No. An ABN is for entities carrying on an enterprise in Australia and is used for GST and dealing with other businesses. A WPN is only for withholding and super, for entities that are not entitled to an ABN.
Do WPN holders have to report through Single Touch Payroll?
No. WPN holders are exempt until 30 June 2033. They give employees payment summaries by 14 July and lodge an annual report by 14 August instead. If they choose to use Single Touch Payroll, from 1 July 2026 they must report through a registered tax or BAS agent.
Does a foreign employer have to pay super in Australia?
Usually, yes, for employees who work in Australia. The main exception is an employee temporarily working here who is covered by a bilateral super agreement and holds a certificate of coverage.
This content is general information only and is not legal, financial or tax advice. Laws and regulations change often. For advice on your circumstances, speak to a qualified adviser.