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PAYG payment summary – individual non-business

How to complete a payment summary for amounts you have withheld from payments to employees and others (NAT 0046).

Last updated 8 August 2021

How to complete a payment summary (NAT 0046) for amounts you have withheld from payments to employees and others.

Use the PAYG payment summary – individual non-business form (NAT 0046) if you make payments to worker or payees who:

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

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