Individual non-business

Use PAYG payment summary – individual non-business for payments to payees who:

  • are employees, company directors or office holders
  • are religious practitioners
  • receive compensation, sickness or accident payments
  • receive non-superannuation income streams
  • receive return to work payments
  • receive a non-super annuity or pension.

Do not use this payment summary for amounts you have withheld from payments that are:

  • under a labour-hire arrangement or other specified payment
  • under voluntary agreements to withhold
  • for supplies where an Australian business number (ABN) was not quoted
  • super lump sums
  • super income streams
  • employment termination payments (ETP)
  • for foreign employment income
  • for personal services income attributed to an individual.
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Instructions and sample form PAYG payment summary – individual non-business (NAT 0046).

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Last modified: 08 Dec 2014QC 18651