Period during which payments were made
Show the period during which the payments were made to the payee.
Use the format DDMMYYYY – for example, show the period 25 September 2014 to 4 January 2015 as:
If the payee was employed on a casual basis:
- during the year, write the period of the year the payments were made over
- over various times for the whole year, show the period as the whole financial year.
You do not need to show the first and last pay dates for the financial year in this field. If the payee has been employed by you for the entire 2014–15 year, show the period as 1 July 2014 to 30 June 2015.
Total Australian tax withheld
Show the total tax withheld in whole dollars – for example, show $12,672.70 as:
Gross payments
The gross payments amount is the assessable foreign employment income. For this payment summary it also includes total allowances.
Show the gross payments in whole dollars – for example, show a gross payment of $46,844.76 as:
Do not include amounts that are shown separately as:
- reportable fringe benefit amounts
- reportable employer superannuation contributions
- lump sum payments.
For this payment summary, allowances must be included in Gross payments.
Type
Insert the relevant income type in this field:
- F – foreign employment income
- J – income earned for work conducted in the Joint Petroleum Development Area (JPDA).
Foreign tax paid
Include all foreign tax withheld from:
- foreign employment income
- income earned for work in the Joint Petroleum Development Area (JPDA).
See also:
Reportable fringe benefit amount
Do not complete this section if you also provide a PAYG payment summary – individual non-business (NAT 0046, PDF 268KB)This link will download a file to the same payee for the same financial year. All reportable fringe benefit amounts will be included on that form.
Complete this section if the total taxable value of certain fringe benefits you provided to the payee in the FBT year (1 April to 31 March) exceeds $2,000 and you are not providing a PAYG payment summary – individual non-business (NAT 0046, PDF 268KB)This link will download a file to the employee.
You must record the total grossed-up taxable value of those benefits on the payee's payment summary for the income year that corresponds with the reportable fringe benefit amount.
Do not include cents in this amount – for example, show a reportable fringe benefit amount of $4,178.85 as:
See also:
- Fringe benefits tax for small business (NAT 8164)
Is the employer exempt from FBT under section 57A of the FBTAA 1986?
The government has changed the way reportable fringe benefits amounts are treated for family assistance and youth income support payments. This in turn has changed how you show these benefits on your employees' payment summary forms.
On the payment summary form, for the reportable fringe benefits amount entered, you will see a No and Yes indicator box as follows:
Select Yes if you are eligible for exemption from fringe benefits tax (FBT) under section 57A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA 1986) for the benefits provided as a:
- registered public benevolent institution that is endorsed by the Commissioner of Taxation as eligible for exemption from FBT
- government body and the employee's duties are exclusively performed in or in connection with
- a public hospital
- a hospital carried on by a society or association that is a rebatable employer
- registered health promotion charity that is endorsed by the Commissioner of Taxation as eligible for exemption from FBT
- public ambulance service and the employee is predominantly involved in providing that service.
If your organisation is one of these entities you should select Yes even if you provided the employee with fringe benefits in excess of the relevant capping threshold. See section 6.3 of Fringe benefits tax – a guide for employers for an explanation of the capping thresholds.
Otherwise select No.
If you do not have any reportable fringe benefits amount to report, leave both boxes blank.
An employee may change roles within an organisation that is eligible for exemption under section 57A. For instance, an employee of a state health department may work as a nurse in a hospital (57A exempt duties) for part of the FBT year and, in an administration role at head office (non-exempt duties) for the remainder. If you have an employee who performs both exempt and non-exempt duties during the year while receiving reportable fringe benefits, you will have to provide two payment summaries.
If the combined value of the exempt and non-exempt fringe benefits exceeds $2,000 in the FBT year, you must provide the grossed-up taxable value of each fringe benefit on a separate payment summary. On one payment summary you will show the section 57A exempt reportable fringe benefits amount and select Yes. On the other payment summary you will show the non-exempt reportable fringe benefits amount and select No.
No more than two payment summaries are required, even if the employee has several periods of exempt and non-exempt service. Report all of the exempt amounts in one payment summary and all of the non-exempt amounts in a second payment summary.
Lump sum payments
Do not include any amount you show at a lump sum payment field in Gross payments.
You must show each lump sum payment as the appropriate payment type – for example:
Lump sum A
Amounts you paid for unused:
- long service leave that accrued after 15 August 1978 but before 18 August 1993
- holiday pay and other leave-related payments that accrued before 18 August 1993
- long service leave accrued after 17 August 1993 or unused holiday pay and other leave related payments, where the amount includes a genuine redundancy payment, an early retirement scheme payment or the invalidity segment of an employment termination payment or superannuation benefit.
For other amounts of unused leave accrued after 17 August 1993, see Gross payments.
If amounts have been included at Lump sum A, you must also complete the 'Type' box to indicate the circumstances the payment was made under. The only valid codes are:
- R – if the payment was made for genuine redundancy, invalidity or under an early retirement scheme
- T – if the payment was made for any other reason.
If there is no amount included at Lump sum A, do not complete the 'Type' box.
Lump sum D
The tax-free component of a genuine redundancy payment or an early retirement scheme payment.
Do not complete this label if you also provide a PAYG payment summary – individual non-business (NAT 0046) to the same payee for the same financial year. All lump sum payment D amounts will be included on that form.
Lump sum E
Amounts you paid for back payment of salary and wages from foreign employment that accrued more than 12 months ago or any return-to-work payments.
You must include all amounts you withheld from lump sum payments in the total tax withheld. Do not include amounts for employment termination payments. You must complete a separate PAYG payment summary – employment termination payment (NAT 70868) for employment termination payments.
See also:
- Withholding amounts from unused leave payments on termination of employment (NAT 3032)
- Tax table for back payments, commissions, bonuses and similar payments (NAT 3348)
Reportable employer superannuation contributions
Do not complete this section if you also provide a PAYG payment summary – individual non-business (NAT 0046) to the same payee for the same financial year. All reportable employer superannuation contributions will be included on that form.
Complete this section if you paid employer contributions to a superannuation fund at the request of the employee and did not provide a PAYG payment summary - individual non-business (NAT 0046). This includes amounts paid at the direction of the employee under a salary sacrifice or similar arrangement, but not contributions that are made by you to meet your superannuation guarantee obligations or industrial agreement obligations in respect of the employee.
You must record the cash value of that part of the superannuation contribution on the payee's payment summary for the income year 1 July to 30 June.
See also:
Union or professional association fees
Do not complete this section if you also provide a PAYG payment summary – individual non-business (NAT 0046) to the same payee for the same financial year. All union or professional association fees will be included on that form.
You must show amounts you paid to unions or professional associations on behalf of the payee in these fields – for example, show an amount of $867 to XYZ Union as:
If you have made payments to more than two unions or professional associations on behalf of the payee, print 'VARIOUS' in the Name of organisation boxes. You must give the payee a list showing the nature and amount of each payment.
You must include these amounts in Gross payments.
Workplace giving
Do not complete this section if you also provide a PAYG payment summary – individual non-business (NAT 0046) to the same payee for the same financial year. All workplace giving deductions will be included on that form.
Show amounts you paid to deductible gift recipients on behalf of the payee here – for example, show an amount of $532 to ABC Charity as:
If you made payments to more than one deductible gift recipient on behalf of the payee, print 'VARIOUS' in the Name of organisation box. You must give the payee a list showing the nature and amount of each payment.
You must include these amounts in Gross payments.