Electronic payment summaries

You can provide electronic payment summaries to your payees if you lodge your PAYG withholding payment summary annual report online.

Electronic payment summaries must be:

  • non-editable
  • able to be printed in high quality so they are easy to read.

If you intend to provide payment summaries electronically, contact your payees and advise them they have the option of receiving their payment summaries either electronically or on paper. If they don’t respond by the date you specify you can take this to mean they have agreed to receive it electronically.

You will also need to:

  • tell your payees when the payment summaries are available and ensure they know how to access and print them, and
  • ensure the method you choose to distribute electronic payment summaries is secure enough to protect payees' tax file numbers and other personal information.

Which payment summaries can be provided electronically?

You can provide the following payment summaries electronically:

Alternatively you can use your software to print the individual 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.

See also:

Last modified: 17 Jun 2015QC 27085