If you made payments this income year to employees that you didn’t report through Single Touch Payroll, you need to: provide each employee with a PAYG payment summary – individual non-business (NAT 0046) by 14 July. Even if you didn’t withhold any tax, lodge a PAYG payment summary statement (NAT 3447) to the ATO by 14 August. The ATO no longer send reminder letters and paper payment summary forms to employers in June however, you can order the forms on their website.

Next step: Order forms through the ATO Publication Ordering Service and search by the NAT number.

If you lodge payroll through Single Touch Payroll (STP) you no longer need to send PAYG payment summaries. Employees can access their summaries via their MyGov login