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$vuetify.icons.faPhone1300 650 620

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.

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:

  • employee has submitted a written request
  • before 9 June, and
  • the individual does not have a reportable fringe benefits tax amount.

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 Workplace Services team

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