Use the PAYG payment summary – individual non-business form (NAT 0046) if you make payments to worker or payees who:
- are employees, company directors or office holders
- are religious practitioners
- receive social security or other benefit payments
- receive Commonwealth education or training payments
- receive compensation, sickness or accident payments
- receive non-superannuation income streams
- receive return to work payments
- receive a non-super annuity or pension.