Payment Summaries - Amended (individual employee)

PAYG Payment Summaries: Under pay as you go (PAYG) withholding, the employer is required to give each of their employees, workers and other payees a payment summary showing the payments made to them and the amounts withheld from those payments during a financial year.

It is important to provide payment summaries to all employees even if you were not required to withhold any tax.

The employer cannot change the information on a PAYG (pay as you go) withholding payment summary after it has been given it to the payee or after the PAYG payment summary annual report has been provided to the ATO. 

• If the employee loses their payment summary, don't issue a new one. Give them a signed photocopy of your own copy showing all the details from the lost payment summary.
  
• If you find a mistake in the tax file number, dollar amount or payment type or code after you've given the payment summary to the employee or ATO, prepare a new payment summary.
  

To Print (or Export to ATO or ATO Lodgement) an Individual Amended Payment Summary

• Click the Payroll toolbar option
• Click the Reports tab
• Click on the Payment Summary Report option
• Tick the Include totals summary box
• Tick the Amend Only check box
• Click on the individual employee to select
  
• Either click Print or Export to ATO 

If the Original Payment Summary was Lodged via Paper

• Click   to print a new copy of the individuals amended PAYG payment summary for your employee and for your records, also print a PAYG payment summary statement for your records 
  

  

  Use this information to fill out the amended payment summary and payment summary statements forms
• Complete an a new PAYG payment summary - individual non-business form. Mark the amending a payment summary box as shown
  

iii. Complete an amended PAYG payment summary statement. Mark the amending a payment summary statement box as shown

iv. Send the amended PAYG payment summary forms and PAYG payment summary statement to:

Australian Taxation Office
Locked Bag 50
PENRITH NSW 2740

If the Original Payment Summary was Lodged Online (or via your accountant)

• Click Print to print a new copy of the individuals amended PAYG payment summary for the employee and for your records, also print an amended PAYG payment summary statement for your records
  
• Generate an amended file for the ATO by clicking on the  button
• Choose a location e.g a folder on your computer or a usb device
• Click Save
  

 v. Click Yes to the following Confirm message:

vi. Click OK to the Information message: 'Export Complete.'

vii. Lodge the amended payment summary annual reports online using the ATO business portal or give this file to your accountant to lodge on your behalf