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PAYG withholding from payments made to employees
The table below illustrates when you need to issue your employees with PAYG withholding payment summaries (i.e. where you needed to withhold PAYG from their payments) and send the summaries to the ATO. These obligations may not apply if you are using the Single Touch Payroll (STP) system.
Thursday, 25th March 2021
PAYG withholding payment summaries
| Types of payments | Forms | When you need to use the form | Important dates | |
| Summaries to payees due date | Annual Statement to ATO due date | |||
| Salary & wages, pension payments, compensation, allowances or other payments | PAYG payment summary – individual non-business (NAT 0046) | or part of the year – only if:
For casual employees – for whole year if employed from time to time throughout the year. | Part of year – within 14 days from written request OR Whole year – by 14 July | 14 August |
| An employment termination payment | PAYG payment summary – employment termination payment (NAT 70868) | An Eligible Termination Payment has been made to an employee. | Within 14 days from making payment | 14 August |
To find out more, contact HIA's Contracts and Compliance team
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