The amount you must withhold under a voluntary agreement is either that payments to contractors for which the contractor does not provide its NBA are also covered by these new rules. If you`re not sure, it`s also important to know if your employee is an employee or a contractor. This is an agreement between a contractor (payee) and a payer to introduce the payee into the PAYG withholding system. The beneficiary cannot be under the sign of a PAYG wage and wage agreement or already be paid under an employment rental contract. A contractor may be admitted to this system only if he is paid on the basis of a contractor. . . .