Providing payment summaries to employees electronically
As an employer, you must give each of your employees a payment summary at the end of the financial year. The payment summary must show the payments you have made to them and the amounts you withheld from those payments. Payment summaries should be provided to your employees by no later than 14 July.
It is important that you provide payment summaries to all your employees, even if you were not required to withhold any tax. You are still required to include these payments in your payment summary annual report that you send to us.
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Can payment summaries be provided electronically?
Payment summaries can be provided to your employees electronically. It is important that you advise your employees how they can access their payment summary electronically.
Alternatively, you can use your software to print the individual payment summaries ('self-print' payment summaries) and provide them to your employees.
Do not send printed copies of your employee's electronic payment summaries to us. Our systems cannot process payment summaries printed in this format.
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What requirements have to be met?
All electronic payment summaries you provide must be:
- letter quality print or laser printed so they can be easily read
- transmitted to the employee by electronic means
- printed on A4 size paper.
Where you are intending to provide payment summaries electronically, you need to contact your employees and advise them that they can receive their payment summaries either:
You must also:
- advise your employees when the payment summaries are available and ensure they know how to access and print them
- ensure the method you choose to distribute electronic payment summaries to your employees is secure and meet your obligations as an employer under privacy and taxation law.
Find out more
For more information about the requirements for producing self-print and electronic payment summaries, refer to Electronic reporting specifications - self-printing pay as you go withholding (PAYGW) payment summaries on our software developersExternal Link site.
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Which payment summaries can be provided electronically?
You can provide the following payment summaries electronically:
This document provides information to employers on when and how to provide electronic payment summaries to their payees.