PAYG payment summaries: forms and guidelines

Under pay as you go (PAYG) withholding, you must give each of your employees, workers and other payees a payment summary showing the payments you have made to them and the amounts you withheld from those payments during a financial year.


It is important you provide payment summaries to all your employees even if you were not required to withhold any tax.

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You need to provide your payee with an amended payment summary if any of the following are incorrect on the payment summary you issued:

  • the payment amount
  • the tax withheld amount
  • the payment codes.

Get it done

You can provide payment summaries:

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Types of payment summary

This document contains a description of each type of payment summary, including (where relevant) links to an electronic sample copy and a guide for completing each one.

It also contains information about completing a PAYG withholding payment summary statement.

Last modified: 08 Dec 2014QC 18651