What you need to do
You must do all of the following:
- give the payee their copy of this payment summary by 14 July following the end of the financial year you made payments to them in – however, if the payee requests a payment summary from you in writing prior to 9 June, you must provide the payment summary to them within 14 days of receiving their request
- send us the ATO original copies of the PAYG payment summaries along with your PAYG payment summary statement as part of your PAYG withholding payment summary annual report by 14 August, following the end of the financial year – the postal address is on the PAYG payment summary statement
- keep the payer copy for 5 years.
Do not send us payment summaries printed from your payroll software. You must send us the ATO originals.
Lodging your payment summary information online
If you are not required to report via Single Touch Payroll (STP) and your payroll software meets our specifications, you can submit your payment summary information to us online using Online services for business. It is a quick and secure way for you to meet your lodgment obligations. You will need to set up your Digital ID (such as myID) and establish your authorisation using Relationship Authorisation Manager (RAM).
By doing this, you do not need to send copies of payment summaries to us, or complete a PAYG payment summary statement.
See also
Amending payment summaries
You cannot change the information on a payment summary after you have either:
- given it to the payee
- provided your PAYG payment summary annual report to us.
How you correct a mistake depends on what type of mistake it was.
Next step
- PAYG withholding payment summaries – corrections for incorrect type of form, payee or payer details, TFN, dollar amount