PAYG withholding

Reporting using paper forms

If you report using paper forms, send your completed PAYG payment summary statement (NAT 3447) to us for the financial year ending 30 June, together with the ATO original copies of all completed payment summaries.

Both the PAYG payment summary statement and the payment summaries must be reported on ATO forms. Remember to keep a copy of the statement and payment summaries for your records.

Your PAYG payment summary statement must include the totals of all payments made and amounts withheld for all your workers, including:

• employees
• contractors under a voluntary agreement
• labour hire workers under a labour hire arrangement
• employees working in a foreign country (overseas).

Remember to include amounts for any employment termination payments and, personal services income you have attributed. You must send this report to us by 14 August each year.

If you have withheld from businesses that did not quote their ABN, you need to complete a PAYG withholding where ABN not quoted - annual report (NAT 3448).You must send this report to us by 31 October each year. You don't have to send us copies of payment summaries you give to suppliers, but you must keep copies for your records.

	To order both the PAYG payment summary statement (NAT 3447) and the PAYG withholding where ABN not quoted - annual report (NAT 3448): visit www.ato.gov.au/onlineordering phone our automated ordering service on 13 72 26. You will need your ABN or withholding payer number (WPN) to use this service.
	Pre-filling - making it easier for your workers to prepare tax returns. You can make it easier for your workers to lodge their tax returns. Simply lodge your PAYG withholding payment summary annual report early. As soon as we have processed your annual report, we will make the payment summary information available in the following forms: pre-filled into the correct labels in e-tax - the free service offered by us that allows individuals to complete and lodge their income tax returns reports for tax agents to help them complete their client's tax returns. For more information about pre-filling, visit www.ato.gov.au/helpyouremployees

Sections within Payment summaries and annual reports

• Providing payment summaries to your workers
• Providing payment summaries where no ABN has been quoted
• Choosing which payment summary to use
• Annual reporting
• Reporting online using ECI
• Reporting using electronic storage media
• Standard Business Reporting
• Reporting using paper forms