PAYG withholding payment summaries
You can't simply change the information on a PAYG (pay as you go) withholding payment summary after you have given it to the payee or provided your PAYG payment summary annual report to us.
How you correct a mistake depends on what type of mistake it was.
If your payee loses their payment summary, don't issue a new one. Give them a signed photocopy of your own copy showing all the details from the lost payment summary.
If you report through Single Touch Payroll (STP) and need to make an amendment after finalisation see the relevant employer reporting guidelines:
On this page:
Incorrect type of PAYG payment summary form
If you sent us an incorrect type of PAYG payment summary form, you must:
- send us the right form. Do not place an X in the 'amending a payment summary' box on this form
- amend the incorrect form that you sent to us before
- Send the incorrect form again.
- Place an X in the 'amending a payment summary' box on this form.
- Write zero '0' in the amount labels of the incorrect form if all of the amounts are included in the right form.
Keep a copy of the revised form for your records.
ABC Company incorrectly sent a PAYG payment summary – business and personal services income form for payments to an employee as part of the payment summary annual report. ABC Company must:
End of example
- send the PAYG payment summary – individual non-business form
- send an amended PAYG payment summary – business and personal services income form with a zero '0' in the amount labels.
Incorrect payee or payer details
If the payee or payer information is incorrect, you don't need to prepare a new payment summary or advise us of the changed details. Simply:
- advise your payee as soon as possible
- record the correct details and keep them in your files.
Incorrect tax file number, dollar amount, payment type or code
If you find a mistake in the tax file number, dollar amount or payment type or code after you've given the payment summary to the payee or us, prepare a new payment summary:
- Show the payee and payer information as it was on the original payment summary.
- Enter the new dollar amount or payment type or code.
- Mark the 'amending a payment summary' box as shown.
- Lodge the completed payment summary – online or by post – within 21 days of issuing the amended payment summary.
- Give a copy to the payee.
- If the original payment summary was lodged via paper you will also need to complete an amended PAYG payment summary statement. You should mark the amending a payment summary statement box as shown.
How to obtain the form
If you need extra paper payment summaries you can:
Lodging your amendments
If your original report was lodged online and your payroll product is able to generate amended files, you can lodge an amended payment summary annual report online.
The amended annual report file must only contain amended payment summaries and any additional original payment summaries that were not reported in a prior annual report for the same financial year. Do not include payment summaries that were previously sent and were not amended.
If you make an amendment to a payment summary before you send us your annual report file, then report the correct details in the annual report as an original payment summary.
In the Amendment indicator field in your annual report file, type:
- 'A' for Amended payee records
- 'O' for original records not previously sent to us.
If you need to amend amounts in a payment summary once your annual report file has been lodged with us, you must also issue an amended payment summary to the payee.
Any amendments need to be reported to us within 21 days of you issuing an amended payment summary.
If you have issued the wrong type of payment summary, you must send us an amended annual report file. You will also need to advise the payee of the error and issue them with the correct type of payment summary.
Send your amended PAYG payment summary forms and PAYG payment summary statement to:
Australian Taxation Office
How you correct a payment summary depends on whether the mistake is in the dollar amounts or other information.
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