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.

Find out about:

• Single Touch Payroll and choosing whether to do payment summaries

See also:

• Instructions and form PAYG payment summary – individual non-business (NAT 0046)