• How to lodge your payment summary annual report

    Payment summary annual reports can be lodged electronically or by using paper forms.

    On this page:

    Reporting online

    If your payroll software meets our specifications, you can lodge specific payment summary annual reports online using:

    • our portals (Business portal, Tax Agent portal or BAS Agent portal)
    • Standard Business Reporting enabled software – secure online lodgment direct from your financial accounting or payroll software. To check whether your software is able to lodge online, view the SBR Product RegisterExternal Link or talk to your software provider.

    You can't lodge scanned images or forms, screen prints, spreadsheets or word processing files (for example .pdf, .doc, .xls, .jpg, .tif) on our portals. To lodge online, you must use a file format that is supported by our systems.

    Common errors

    Some common errors that may occur when lodging online include:

    • The annual report file can't be located on the hard drive (EMPDUPE, NOABN or FRW) – you must use a complying payroll software product to generate the annual report file.
    • Income amount fields with invalid characters – remove blanks or non-numeric characters.
    • Tax withheld – the tax withheld must be less than or equal to the sum of the income fields in the payment summary reported.
    • Amendment indicator – the Amendment indicator field must contain either A or O.
    • Supplier contact details (this is the person lodging the report) – the supplier contact name and contact phone number must be completed. Refer to your software product manual to find out where to enter the supplier information within the payroll product.

    If these actions do not resolve the errors, contact your software provider with the full error report.

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    Reporting using paper forms

    Your PAYG withholding payment summary annual report is made up of:

    • the PAYG payment summary statement
    • the 'ATO original' copies of all the payment summaries you issued for the financial year.

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

    • employees
    • contractors under voluntary agreements
    • workers under labour-hire arrangements
    • employment termination payments (ETP)
    • personal services income (PSI) you have attributed.

    Your completed PAYG withholding annual report for the financial year ending 30 June generally needs to reach us by the following 14 August.

    Make sure you keep a copy of your records for at least five years.

    Do not send us payment summaries printed from your payroll software. Our systems cannot process summaries printed in this format.

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    Lodge amended payment summary annual report online

    If your original report was lodged online and your payroll product is able to generate amended files you can lodge an amended payment summary annual report online.

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    Last modified: 24 Oct 2017QC 51684