You can lodge your payment summary annual report electronically or using paper forms.
You do not need to lodge a payment summary annual report for amounts you report and finalise through Single Touch Payroll. See End-of-year finalisation through STP
Reporting online
If your payroll software meets our specifications, you can lodge specific payment summary annual reports online using:
- Online services for agents
- Online services for business – select Lodgments and then File transfer.
- 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 digital service provider.
To lodge online, you must use a file format that is supported by our systems.
You cannot lodge files with the extensions .pdf, .doc, .xls, .jpg or tif.
Common errors
Some common errors that may occur when lodging online include:
- The annual report file can't be found 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 amount not accepted – The tax withheld amount must be less than or equal to the sum of the income fields.
- Amendment indicator – The Amendment indicator field must contain either A or O.
- Supplier contact details – These are the details of the person lodging the report. The supplier contact name and contact phone number fields must be completed. Refer to the manual for your software product to find out where to enter the supplier information into the payroll product.
If you still can't fix the error, contact your digital service provider and give them the full error report.
See also:
Reporting using paper forms
Your PAYG 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 PAYG payment summary for the year ending 30 June generally needs to reach us by 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 – we cannot process summaries in this format.
How to get this form
To get a printed copy of the form:
- download the form and print in A4 size – PAYG payment summary statement (NAT 3447, PDF, 168KB)Opens in a new windowThis link will download a file
- use our automated self-help Publications ordering service at any time – you need to know the full title of the publication to use this service
- phone our Publications ordering service on 1300 720 092 between 8.00am and 6.00pm Monday to Friday. Before you phone, check whether there are other publications you may need – this will save you time and help us. You need the full title for each publication you order.
See also:
- PAYG payment summaries: forms and guidelines
- PAYG withholding payment summary statement
- Incorrect type of PAYG payment summary form
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.
See also:
Information about how to lodge your pay as you go (PAYG) withholding annual reports online.