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  • 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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    Last modified: 09 Aug 2021QC 18651