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Amending a payment summary

Find out how to amend a payment summary.

Last updated 9 November 2023

If there is a mistake with any amount or ETP code in the payment summary given to the employee or the ATO, you should complete a new payment summary, entering X in the box amending a payment summary.

If there is a change in circumstances and you have not yet issued the payment summary or lodged your PAYG withholding annual report, you can complete the payment summary according to the updated circumstances.

For example, if an employee retires from their position on a certain date, and that former employee dies before the payment summary is issued, then the payment and payment summary should be completed as a death benefit ETP.