Payment summaries and annual reports

You need to give each of your payees a payment summary specifying how much you paid them in the financial year, and how much you withheld from the payments. You must also lodge your PAYG withholding annual reports to us. These reports include the following details:

  • all payments you have made to employees or other workers during the financial year
  • payments made to businesses where their ABN was not quoted
  • the amounts you withheld.

Depending on the types of payments that you have made throughout the financial year, you may have to complete various types of annual reports.


Lodge early and help payees

We make the information in your payment summary annual reports available to individuals and tax agents to help them prepare their tax returns.

By lodging your annual reports as early as possible you will help more people to lodge their tax return accurately and on time.

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Reporting online

If you use a software package that complies with our reporting specifications, you can lodge most PAYG withholding annual reports online using:

  • the Business Portal
  • the Tax Agent Portal
  • the BAS Agent Portal
  • Standard Business Report (SBR)
  • ECI (electronic commerce interface).

Find out more

Visit our software developersExternal Link site for:

  • a list of software that complies with our reporting specifications
  • payment summary annual report and other specifications.
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Reporting online using the ATO portals offers several advantages:

  • the ability to upload large files without needing to split the file
  • the option to send multiple files as a single compressed file
  • reduced upload time if you compress the file before submitting
  • an easy to use, fast and efficient service.
    Last modified: 18 May 2016QC 16325