• Types of payment summaries

    You have to give each of your payees a payment summary showing how much you paid them for the financial year and how much you withheld from the payments.

    You may have to complete various types of payment summaries depending on the types of payments you've made throughout the financial year.

    Examples of types of payment summaries

    Type of payment summary

    Who this payment summary is for

    When to give this payment summary

    PAYG payment summary – individual non-business (NAT 0046)

    Employees, company directors and office holders who you pay salary and wages, pension payments, compensation, allowances or other payments

    By 14 July

    PAYG payment summary – business and personal services income (NAT 72545)

    Contractors who have a voluntary agreement with you to withhold amounts from payments you make to them

    Payees you employed under a labour hire arrangement

    Certain other payees, such as performing artists, who you paid specified payments

    Individuals from whose PSI you have to withhold amounts

    By 14 July

    PAYG payment summary – foreign employment (NAT 73297)

    Employees who have amounts withheld from:

    • foreign employment income

    income earned for work in the Joint Petroleum Development Area (JPDA) 

     By 14 July

    PAYG payment summary – employment termination payment (NAT 70868)

    Employees who you paid an employee termination payment

    Within 14 days of making the payment

    PAYG payment summary – superannuation lump sum (NAT 70947)

    Employees who you paid a super lump sum payment

     

    Within 14 days of making the payment

    PAYG payment summary – superannuation income stream (NAT 70987)

    Payees who you pay super income streams such as pensions or annuities.

     

    By 14 July

    See also:

    Payment summaries for workers

    Generally, you must give each of your workers a payment summary by 14 July each year even if the withheld amount is nil.

    If you have paid an Employment Termination Payment (ETP) to a worker you must give them an ETP payment summary within 14 days of making the payment.

    If you lodge your PAYG withholding reports online you can give your workers their payment summaries electronically. The payment summaries must be in a format acceptable to us.

    Otherwise you use the triplicate forms we provide, giving one copy to each worker, keeping a copy for your records and sending the ATO original to us as part of your annual reporting.

    See also:

    Payment summaries where no ABN was quoted

    Where another business does not quote an ABN to you, you must give them a payment summary showing details of the payment.

    You can use our form PAYG payment summary - withholding where ABN not quoted or prepare your own, as long as you include all the necessary details.

    You need to provide this payment summary at the time you make the payment or as soon as practicable afterwards.

    See also:

    Last modified: 17 Jun 2015QC 27083