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  • Correcting a pay event report

    You have a period of time to correct information reported in a pay event without being liable to a penalty for making a false or misleading statement. We call this correction a 'fix'.

    If you do not make a fix within the required period, you may be liable to a penalty.

    Correcting employee information

    If the employee year-to-date information you last reported to us does not reflect the information in your payroll system, you should submit the updated information to us either:

    • within 14 days of the need for a correction being identified
    • in the next regular pay event where the affected employee(s) have continuity of employment.

    If we send an error message to you relating to the employee data you have reported the same 'fix' rules apply to correcting those errors as above.

    Overpayment identified within the same financial year

    Where an overpayment is identified in the same financial year it was paid, the employee will only need to repay the net amount of the overpayment. The net amount is the amount received by the employee.

    You will need to ensure we have the correct amounts recorded (the employee's year-to-date values do not include details of the overpayment). You can make these fixes in either:

    • the next regular pay cycle report for the employee (by reducing the employee's year-to-date figures and your employer-level gross payment and withholding figures)
    • an update event, within 14 days of the overpayment being identified.

    Misclassification with no additional payment

    A misclassification is when information has previously been reported under an incorrect item. For example, a payment was reported as salary or wages instead of as an allowance, and no additional payment is made to the employee.

    You can make this fix in the next pay event or use an update event.

    Reporting under an incorrect ABN or PAYG withholding branch

    You must correct your employees reported under an incorrect Australian business number (ABN) or PAYG withholding branch. To fix this, you should report your employee under the correct ABN or PAYG withholding branch from the point you discovered the error and adjust any incorrectly reported amounts from the incorrect ABN or PAYG branch.

    You can make these adjustments in the next pay event or using an update event. If the adjustment moves PAYG withholding amounts between ABNs or branches you may need to revise activity statements.

    Note: If you are a large withholder, follow your existing process.

    Full file replacement

    A full file replacement gives you the ability to completely replace the latest pay event file you sent to us in error, or which contained significant corrupt data.

    You shouldn’t use a full file replacement for corrections.

    A full file replacement:

    • may only be used to replace the latest pay event
    • must contain the submission identifier of the pay event to be replaced
    • cannot be submitted if any employee information has subsequently been changed in a payroll or update event
    • cannot replace an update event – a new update event should be submitted.
    Last modified: 04 Jun 2018QC 54550