Individual PAYG payment summary schedule and instructions

About the individual PAYG payment summary schedule

The individual PAYG payment summary schedule forms part of the Individual supplementary tax return and Business and professional items schedule 2025. You should lodge this schedule if you’re an individual reporting personal services income where tax was withheld.

You can complete and attach the Individual PAYG payment summary schedule to your tax return.

Get the individual PAYG payment summary schedule

Go to Individual PAYG payment summary scheduleThis link opens in a new window on our Publications Ordering Service (POS) at iorder.com.au to get a copy.

Instructions for the individual PAYG payment summary schedule

Instructions for completing the Individual PAYG payment summary schedule for P1 and P8 in the Business and professional items schedule 2025 and Q14 in the Individual supplementary tax return.

Personal services income for individuals

You will need to complete the Individual PAYG payment summary schedule for P1 Personal services income (PSI) – label A of the Business and professional items schedule 2025. Transfer your net PSI or loss shown at question P1 – label A in the Business and professional items schedule 2025 to question 14 – label A in your supplementary tax return

Use the instructions below for help preparing the individual PAYG payment summary schedule for P1 and Q14:

• Write your tax file number (TFN) and name in the appropriate boxes at the top of the schedule.
• Print X at Personal services income in field Nature of income.
• For each income statement or payment summary, select the payment type and print the letter that matches your type of withholding.
  • V – Voluntary agreement, if you have an income statement or PAYG payment summary – business and personal services income where the payment type is Voluntary agreement.
  • S – Labour hire, if you have an income statement or PAYG payment summary – business and personal services income where the payment type is Labour-hire payment.
  • S – Other specified payments, if you have an income statement or PAYG payment summary – business and personal services income where the payment type is Other specified payments.
  • N – Withholding where ABN not quoted, if you have an income statement, PAYG payment summary – withholding where ABN not quoted or payments or grants reported in a Taxable payments annual report where tax has been withheld
• Print the Payer's ABN or WPN.
• Print the Tax withheld amount ($).
• Print the Gross payment amount ($).
• Print the Payer's name.
• Attach the schedule to your individual tax return.
• Print X in the Yes box at Taxpayer's declaration – question 2 in your tax return.

See, question 14 Personal services income (PSI) in the supplementary tax return instructions.

Business income for individuals

You need to complete Individual PAYG payment summary schedule before completing P8 Business income and expenses in the Business and professional items schedule 2025 if you receive any of the following payment summaries:

• PAYG payment summary – business and personal services income
• PAYG payment summary – withholding where ABN not quoted
• PAYG payment summary – foreign employment.

Use the instructions below for help preparing the individual PAYG payment summary schedule for P1 and Q14:

• Write your tax file number (TFN) and name in the appropriate boxes at the top of the schedule.
• Print X at Business income in field Nature of income.
• For each income statement or payment summary, select the payment type and print the letter that matches your type of withholding.
  • V – Voluntary agreement, if you have an income statement or PAYG payment summary – business and personal services income where the payment type is Voluntary agreement.
  • S – Labour hire, if you have an income statement or PAYG payment summary – business and personal services income where the payment type is Labour-hire payment.
  • S – Other specified payments, if you have an income statement or PAYG payment summary – business and personal services income where the payment type is Other specified payments.
  • N – Withholding where ABN not quoted, if you have an income statement, PAYG payment summary – withholding where ABN not quoted or payments or grants reported in a Taxable payments annual report where tax has been withheld
  • F – Foreign resident withholding, if you have an income statement or PAYG withholding payment summary – foreign residents.
• Print the Payer's ABN or WPN.
• Print the Tax withheld amount ($).
• Print the Gross payment amount ($).
• Print the Payer's name.
• Attach the schedule to your individual tax return.
• Print X in the Yes box at Taxpayer's declaration – question 2 in your tax return.

Lodging the individuals PAYG payment summary schedule

Once you enter the details of all the payment summaries on the schedule, attach the schedule to your tax return.

Print X in the Yes box at Taxpayer's declaration – question 2 in your tax return.

Don't attach copies of your payment summaries to the tax return. Keep them with your copy of the tax return. Also keep a copy of the schedule.