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  • Leaving your job

    When you leave a job, the tax you pay on payments you receive for unused leave, termination of employment or redundancy may be different to the tax you pay on your normal income. The tax you pay depends on the reason for leaving the job and any unused entitlements you may have accrued, such as long service leave or sick leave.

    If you receive any lump sum payments from your employer for unused annual leave or unused long service leave, these may be taxed at a lower rate than your other income. These lump sum payments will appear at either 'Lump sum A' or 'Lump sum B' on your income statement or payment summary.

    When you leave a job you:

    See also:

    Income statement or payment summary

    Income statement

    If your employer reports to us through Single Touch Payroll (STP), they are not required to provide you with a payment summary. Payment summaries have been replaced by income statements under STP.

    Your income statement shows your year-to-date salary and wages, any payments you receive in leaving your job, the tax withheld and other reported amounts such as your employer super.

    Your income statement is available to you through online services via myGov, your tax agent or you can contact us to request a copy.

    See also:

    • Getting started – to get started with ATO online services by creating a myGov account and linking your account to the ATO.

    Payment summary

    If you leave a job during the year, you can ask your employer for your payment summary at the time you leave. Otherwise, after the end of the financial year (30 June), your employer will give you a payment summary.

    Your payment summary will show how much you have been paid and how much tax was withheld from these payments during the financial year.

    If you are changing address or travelling, make sure you give your employer an address where they can send your payment summary.

    Lodge a tax return early

    If you need to lodge your tax return before the end of the financial year, the information from your income statement or payment summary will not be available to pre-fill your tax return. Pre-fill is not available until the end of the financial year. You will need to follow the current process for lodging your tax return early.

    See also:

    Last modified: 07 Aug 2019QC 27125