• Annual reporting

    At the end of each financial year you must lodge a PAYG withholding annual report.

    The report must include:

    • all payments you made to employees, workers or businesses during the financial year
    • the amounts you withheld from those payments.

    Lodging your PAYG withholding payment summary annual report as soon as you provide payment summaries to your employees makes it easier for your employees to lodge their tax returns. We use the information you provide to pre-fill their tax returns.

    The pre-filling service is available to:

    • people who prepare their tax returns online
    • tax agents

    You may have to lodge more than one report type. This table shows what payments you need to report on and when they are required to be lodged with us.

    What to report

    Annual report type

    Report by

    Wages, salaries and other work-related payments you paid

    PAYG payment summary annual report

    14 August

    Payments to and amounts withheld from businesses that did not quote their ABN to you

    PAYG withholding where ABN not quoted – annual report (NAT 3448)

    31 October

    Interest, dividend and royalty payments to non-residents, and amounts withheld from those payments

    PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187)

    31 October

    Payments to foreign residents, and amounts withheld from those payments

    PAYG withholding annual report – payments to foreign residents (NAT 12413)

    31 October

    Information about payments you made and amounts withheld from an investment where a payee did not quote their TFN (or in some cases, their ABN)

    Annual Investment Income Report (AIIR)

    By 31 October each year

    Information and amounts withheld from super payments paid to a temporary resident, permanently departing Australia

    Departing Australia superannuation payment

    By 31 October each year

    Information about payments you made and amounts withheld from natural resource payments to foreign residents

    PAYG withholding annual report - natural resource payments to foreign residents

    By 31 October each year

    How to lodge your payment summary annual report

    Reporting online

    If your payroll software meets our specifications, you can lodge your payment summary annual report online using:

    • Our portals (Business portal, Tax agent portal or BAS Agent portal)
    • Standard Business Reporting (SBR) - secure online lodgement direct from your financial accounting SBR-enabled or payroll software. If you need to find out whether your software is SBR-enabled, you can view the SBR product register or talk to your software provider.
    • You cannot lodge scanned images or forms, screen prints, spreadsheets or word processing files (for example .pdf, .doc, .xls, .jpg, .tif) on our portals. To lodge a file electronically you must first create a file that is generated from your software in a format supported by our systems.

    See also:

    Reporting using paper forms

    Your PAYG withholding payment summary annual report is made up of:

    • the PAYG payment summary statement
    • the "ATO original" copies of all the payment summaries you issued for the financial year.

    Your payment summary statement must include the total amount of all payments made and all amounts withheld for all your workers, including:

    • employees
    • contractors under voluntary agreements
    • workers under labour-hire arrangements

    Also include Employment Termination Payments (ETP) and Personal Services Income (PSI) you have attributed.

    Your completed PAYG withholding annual report for the financial year ending 30 June generally needs to reach us by the following 14 August.

    Make sure you keep a copy of your records for at least five years.

    Do not send us payment summaries printed from your payroll software. Our systems cannot process summaries printed in this format.

    Last modified: 17 Jun 2015QC 27086