• Lodging your PAYG withholding annual reports online

    This section provides detailed information on lodging your pay as you go (PAYG) withholding annual reports online, including:

     

    Duration 4:38. A transcript of Lodging your PAYG payment summary annual report online is also available.

    See also:

    Reports you can lodge online

    What to report

    Annual report type

    When to report by

    Information about payments you have made as wages, salaries or other work-related payments

    PAYG withholding payment summary annual report

    14 August each year

    Information about withholding from payments you made to other businesses that did not quote their ABN to you

    PAYG withholding where ABN not quoted annual report

    31 October each year

    Information about payments you have made to foreign residents for building and construction, sports and entertainment or casino junket tours

    PAYG withholding from payments made to foreign residents

    31 October each year

    What you need to get started

    Three issues to consider when lodging online are:

    Check that the ABN, branch number and payer name in your payroll software match the details recorded on your business activity statement before you lodge online.

    Software requirements

    To lodge your annual reports online you must create your reports on software that is compatible with our systems. Our product register lists the commercial software products that meet our requirements. To view the register, refer to softwaredevelopers.ato.gov.auExternal Link If you have problems using the product register, email the Software Industry Partnership Office at SIPO@ato.gov.au

    If you are using commercial software, register your details with the software developer so you receive upgrades for future changes to our specifications.

    If you are developing your own in-house software to lodge annual reports online, our specifications are available at softwaredevelopers.ato.gov.auExternal Link

    Your software must comply with the current version of the electronic reporting specificationsExternal Link. We do not accept earlier versions.

    Always create back-up files of your annual report.

    Online services

    To lodge your annual reports using our online business services you'll need a secure way to confirm your identity, by either:

    Supplier number

    Depending on the software payroll product that you use:

    • when you save your PAYG withholding annual report information from your software to your hard drive, you may be asked for a supplier number. This is the Australian business number (ABN) of the entity lodging the report
    • you may manually enter into your software the supplier ABN and details of the entity that will be lodging the report. These details are incorporated into the PAYG withholding annual report data file when it is generated and saved.

    If you lodge PAYG withholding annual reports on behalf of other payers, the supplier ABN in the annual report data files for the payer entities must match the ABN in the AUSkey you use for the lodgments. If you lodge on behalf of others, the supplier ABN will be different to the payer ABN. You must ensure the correct payer ABN is used in the payer annual report.

    If you do not have an ABN, you cannot lodge online.

    Lodge online

    You can lodge your PAYG payment summary annual report online using:

    • our portals – Business Portal, Tax Agent Portal or BAS Agent Portal
    • Standard Business Reporting (SBR) enabled software – secure online lodgment directly from your financial accounting SBR-enabled or payroll software. To find out whether your software is SBR-enabled you can view the SBR product registerExternal Link or talk to your software provider.

    You cannot lodge scanned images or forms, screen prints, spreadsheets or word processing files (for example .pdf, .doc, .xls, .jpg, .tif) on our portals.

    See also:

    Common errors

    Some of the common errors that may occur when lodging online include:

    • The annual report file cannot 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 – 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 not be blank. The Amendment indicator field must contain either A or O.
    • Supplier contact details (the supplier contact 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.
    • ECI Error Message SS – E039 – we could not accept the file as you are not authorised to return files for the ABN contained in the file Check that the ABN recorded in the activated AUSkey matches the ABN in the supplier data record of the file being sent.
    • ECI Error Message – E912 – the ECI Client was unable to establish a connection to the ATO. Check that you have a live internet connection when transmitting the ECI report.
    • When using ECI, the word 'NULL' is displayed when trying to locate a file (for example, EMPDUPE or NOABN) on your computer hard drive – perform an ECI application update for the business function first (for example, PAYG payment summary report). If you have already updated the application, type the full path of the file then select Check File.

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

    Backing up your data

    You should always create back-up files of your annual report. If we reject the information you lodge or you need to access data, for example, for a payee who has lost a payment summary, you may need to reload your data. You also need to keep a copy of your annual report to meet our record keeping requirements. Contact your software provider for help with backups.

    Lodging amended PAYG payment summary annual reports online

    If you lodge the PAYG withholding payment summary annual report online, you may be able to lodge an amended annual report online. Lodging an amended annual report online depends on whether your payroll product is able to generate amended files. You will need to check with your software provider.

    The amended annual report file must only contain amended payment summaries and any additional original payment summaries that were not reported in a prior annual report for the same financial year. Do not include payment summaries that were previously sent and were not amended.

    If you make an amendment to a payment summary before you send us your annual report file, then report the correct details in the annual report as an original payment summary.

    In the Amendment indicator field in your annual report file, type:

    • 'A' for Amended payee records
    • 'O' for original records not previously sent to us.

    If you need to amend amounts in a payment summary once your annual report file has been lodged with us, you must issue an amended payment summary to the payee.

    Any amendments need to be reported to us within 21 days of you issuing an amended payment summary.

    If you have issued the wrong type of payment summary, you must send us an amended annual report file. You will also need to advise the payee of the error and issue them with the correct type of payment summary.

    Specific requirements for each report type

    PAYG withholding where ABN not quoted – annual report

    Lodgment due date: 31 October each year.

    The PAYG withholding where ABN not quoted – annual report can only be lodged online using the Portal Secure mail.

    You cannot report the amended payment summary details to us online after you have lodged your annual report. You must advise the payee in writing of the correct information and keep a copy of the letter for your records.

    You must also send a letter detailing all of the changes to us at:

    Australian Taxation Office
    Locked Bag 50
    PENRITH NSW 2740

    PAYG withholding annual report – payments to foreign residents

    Lodgment due date: 31 October each year.

    This annual report cannot be lodged online.

    For more information about lodging this annual report, refer to PAYG withholding annual report – payments to foreign residents.

    PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report

    Lodgment due date: 31 October each year.

    The PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report can only be lodged online by attaching the NRIDRAR templateExternal Link using the Portal Secure mail.

    Checklist

     

    You have set up Manage ABN Connections or have an AUSkey to lodge your report.

     

    You have used the correct ABN and branch number. The ABN and branch number will usually be the same one used when reporting your PAYG withholding on your activity statements. If you are unsure which number to use, phone 13 28 66.

     

    Your PAYG withholding annual report provide the details of all payment summaries issued to payees during the financial year.

     

    You have reported the correct year on the lodgment.

     

    You have created a backup copy of your PAYG withholding annual report as you must retain payment summary information for five years. You may also store the information online.

     

    You have not sent paper copies of payment summaries to us if you lodge your annual report online.

      Last modified: 04 Aug 2016QC 16372