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  • What you need to do

    If your employee's earnings do not meet any of the conditions to be exempt, you may need to:

    • withhold tax from payments made to them
    • provide them with a PAYG payment summary – foreign employment (NAT 73297) which includes:  
      • the income that relates to the period of foreign employment
      • any tax you withheld and paid to a foreign government.

    If you report through Single Touch Payroll (STP), see STP employer reporting guidelines for help reporting these payments.

    Providing a payment summary

    You will need to provide your employee with a PAYG payment summary – foreign employment if any of the following conditions apply:

    • You have withheld and paid foreign tax to a foreign government on behalf of your employee.
    • Your employee is in any foreign country for a consecutive period of at least 60 days. The period of 60 consecutive days commences at the time that the employee starts work in the foreign country. This period includes non-working days and will end if the employee returns to Australia.
    • The earnings have a foreign source.

    You do not need to issue a payment summary to a foreign resident who is employed by you in a foreign country and works in a foreign country.

    Next steps:

      Last modified: 30 Apr 2019QC 22115