{{ propApi.closeIcon }}
Our industry
Our industry $vuetify.icons.faArrowRight
Economic research and forecasting Economics Housing outlook Tailored market research Economic reports and data Inspiring Australia's building professionals HOUSING The only place to get your industry news Media releases Member alerts Submissions See all
Business support
Business support $vuetify.icons.faArrowRight
Become an apprentice host Hire an apprentice Why host a HIA apprentice? Apprentice partner program Builder and manufacturer program Industry insurance Construction legal expenses insurance Construction works insurance Home warranty insurance Tradies and tool insurance Planning and safety services Building and planning services How can HIA Safety help you? Independent site inspections Solutions for your business Contracts Online HIA Tradepass HIA SafeScan HR Docs Trusted legal support Legal advice and guidance Professional services Industrial relations
Resources & advice
Resources & advice $vuetify.icons.faArrowRight
Building it right Building codes Australian standards Getting it right on site See all Building materials and products Concrete, bricks and walls Getting products approved Use the right products for the job See all Managing your business Dealing with contracts Handling disputes Managing your employees See all Managing your safety Falls from heights Safety rules Working with silica See all Building your business Growing your business Maintaining your business See all Other subjects COVID-19 Getting approval to build Sustainable homes
Careers & learning
Careers & learning $vuetify.icons.faArrowRight
A rewarding career Become an apprentice Apprenticeships on offer Hear what our apprentices say Advice for parents and guardians Study with us Find a course Get your builder's licence Learn with HIA
HIA community
HIA community $vuetify.icons.faArrowRight
Join HIA Sign me up How do I become a member? What's in it for me? Get involved Become an award judge Join a committee Partner with us Get to know us Our members Our people Our partners Mates rates What we do Mental health program Charitable Foundation GreenSmart
Awards & events
Awards & events $vuetify.icons.faArrowRight
Awards Australian Housing Awards Awards program National Conference Industry networking Events Building and Renovation Home Show
HIA products
HIA products $vuetify.icons.faArrowRight
Shop @ HIA Digital Australian Standards Contracts Online Shipping and delivery Purchasing terms & conditions Products Building codes and standards Hard copy contracts Guides and manuals Safety and signage See all
About Contact Newsroom
$vuetify.icons.faMapMarker Set my location Use the field below to update your location
Change location
{{propApi.text}} {{region}} Change location
{{propApi.successMessage}} {{region}} Change location

$vuetify.icons.faPhone1300 650 620

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.

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?


  • 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 Workplace Services team

Email us

Share with your network:

More articles on:

{{ tag.label }} {{ tag.label }} $vuetify.icons.faTimes
Find guides, how-tos, resources and more

Business support


Supporting building professionals with custom built services and products.

  • Legal support
  • Contracts Online
  • Host an apprentice
  • Insurance services
  • Managing safety

Explore Business support

HIA Tradepass


HIA Tradepass takes the hassle out of collecting and verifying contractor business information and registrations. Developed by HIA specifically to suit the needs of residential builders.

  • Save time and money – get on site quicker
  • Less time on paperwork and more time building

Take me there