PAYG payment summaries and guidelines

Introduction

Under pay as you go (PAYG) withholding you must give each of your employees, workers and other payees a payment summary showing the payments you have made to them and the amounts you withheld from those payments during a financial year.

It is important that you provide payment summaries to all your employees even if you were not required to withhold any tax.

We can provide payment summary stationery which contains copies for the payer, payee and the ATO. To obtain this stationery:

• use our automated self-help publications ordering service at any time provided you know the full title of the publication or NAT number
   
• phone the ATO publications ordering service on 1300 720 092
• if you already know the title of the publication you want, you can call this number 24 hours a day, seven days a week to order
• if unsure, call the number between 8.00am and 6.00pm Monday to Friday to speak with a representative
• visit one of our shopfronts between 8.30am and 4.45pm Monday to Friday (except public holidays).

Sample copies of payment summaries can be downloaded in Portable Document Format (PDF). These are samples only and must not be issued to payees.

You may print your own payment summaries if you use software that complies with our specifications. These should not be sent to us or accompany your PAYG payment summary annual report.

If you want to provide payment summaries to your payees electronically, use the guide Providing payment summaries to employees electronically (NAT 9210).

The following is a description of each type of payment summary, including (where relevant) links to an electronic sample copy and a guide for completing each payment summary.