Address
{{propApi.title}}
{{propApi.text}} {{region}} Change location{{propApi.title}}
{{propApi.successMessage}} {{region}} Change location Address
{{propApi.title}}
{{propApi.text}} {{region}} Change location{{propApi.title}}
{{propApi.successMessage}} {{region}} Change locationMember and guest login
Enter your email and password to access secured content, members only resources and discount prices.
Did you become a member online? If not, you will need to activate your account to login.
If you are having problems logging in, please call HIA helpdesk on 1300 650 620 during business hours.
Forgotten password
Need some help?
If you are having problems logging in, please call HIA helpdesk on 1300 650 620 during business hours.
If the email address you have entered is registered, you will receive an email with further instructions.
Become part of the HIA community
Enables quick and easy registration for future events or learning and grants access to expert advice and valuable resources.
Create a guest account
Enter your details below and create a login
PAYG Payment Summaries – FAQs
The Frequently Asked Questions (‘FAQs’) below relate to Pay As You Go (PAYG) Payment Summaries (PS), which you must give to employees, workers and other payees for payments made during the financial year.
Monday, 19th April 2021
In this article
- What are the relevant dates?
- What happens if I find out I’ve made a mistake on an employee’s PAYG PS?
- What if I’m asked for a PAYG PS for only part of the year?
- How long do I need to keep copies of PAYG PS issued by my business?
- What if an employee loses their PAYG PS?
- When filling out ATO forms that have squares that need to be filled in, I never know whether to leave a spare square between words. Does it matter?
- What do I put into the ‘reportable employer superannuation contributions’ section of the PAYG PS form?
- Which dates do I put into the ‘Period during which payments were made’ section?
- Do I need to separate the allowances from the total amount of pay?
What are the relevant dates?
- 14 July – this is the deadline by which you have to give each of your employees their PAYG PS.
- 14 August – this is the deadline by which you have to give the ATO a list of each PAYG PS issued on or before 14 July. This list must be contained on the PAYG withholding payment summary annual report.
What happens if I find out I’ve made a mistake on an employee’s PAYG PS?
- Pre 14 July – simply put a line through the PAYG PS and prepare a replacement. You will need to keep both of these documents on file.
- Post 14 July – by now, you should have already issued the PAYG PS to your employee.
What if I’m asked for a PAYG PS for only part of the year?
If:
- your employee has made his or her request to you in writing
- he or she does not have any reportable fringe benefits tax amount, and
- you received this request before 9 June…
then you must give your employee a PAYG PS form within 14 days of having received that written request. You can wait until 14 August (when you have to provide an annual report) to notify the ATO.
How long do I need to keep copies of PAYG PS issued by my business?
Five years.
What if an employee loses their PAYG PS?
You do not need to prepare a replacement PAYG PS. All you have to do is give your employee a photocopy of your copy (called the ‘Payer Copy’).
When filling out ATO forms that have squares that need to be filled in, I never know whether to leave a spare square between words. Does it matter?
The ATO specifically requests that, between each word, there is a square that’s been left blank.
What do I put into the ‘reportable employer superannuation contributions’ section of the PAYG PS form?
You should include the cash value of payments made, at the employee’s request, to the employee’s superannuation fund.
You should not include any superannuation payments that your business has to pay to its employees’ superannuation funds to satisfy its legal obligations under superannuation guarantee or industrial relations laws.
Which dates do I put into the ‘Period during which payments were made’ section?
Pay dates are irrelevant for the purposes of this form.
- For permanent full or part-time employees – simply refer to the period of employment (not the pay dates).
If the employee was employed for the whole year, put 1 July to 30 June. If they were employed after 1 July or resigned before 30 June, put their actual start or finish date instead 1 July or 30 June. - For casual employees – if it is an ongoing arrangement (i.e. year-in, year-out) put 1 July to 30 June. Otherwise, simply specify the dates that represent the start and finish of the whole arrangement.
Do I need to separate the allowances from the total amount of pay?
Yes, you will need to separate allowances that do not form part of the base rate of pay.
To find out more, contact HIA's Contracts and Compliance team
Share with your network:
More articles on:
Find the latest expert advice, guides and much more!
Was this page helpful?
Thank you for submitting your feedback.
Managing your business
Can’t find what you need, check out other resources that might be closer to the mark.
Grab your copy today!
2022 National Construction Code - Volume One
Product comes in an A4 binder and will be mailed to you once it's purchased online. Volume One of the National Construction Code (NCC) relates to commercial buildings – Class 2 to Class 9. The code details technical provisions for...
Non-member price $ 265
Member price $215
2022 National Construction Code - Volume Two
Product comes in an A4 binder and will be mailed to you once it's purchased online. Volume Two of the National Construction Code (NCC) relates to residential buildings – Class 1 and Class 10. The code details technical provisions ...
Non-member price $ 265
Member price $215
2022 National Construction Code - Volumes One and Two
Product comes in an A4 binder and will be mailed to you once it's purchased online. This pack contains Volume One (commercial buildings – Class 2 to Class 9) and Volume Two (residential buildings – Class 1 and Class 10) of the Nat...
Non-member price $ 480
Member price $405
HIA Guide to NCC Livable Housing Provisions
This resource provides practical examples of applying the new requirements and explains common solutions and methods that may assist building practitioners to meet the new requirements for house and apartment designs.
Non-member price $ 42.5
Member price $21.5
HIA Guide to Waterproofing
Guidance provided by HIA on the changes to waterproofing of wet areas requirements and what they mean for common solutions and compliance.
Non-member price $ 42.5
Member price $21.5
HIA Guide to Condensation Management
The HIA Guide to Condensation Management is a HIA companion to designing and building to achieve compliance with National Construction Code (NCC) 2022.
Non-member price $ 42.5
Member price $21.5