Providing Employee Payment Summary – Tax Refund On Spot

As an employer, you must provide each of your employees a payment summary at the finish of the financial year. The payment summary must show the payments you have made to them and the amounts you withheld from those payments. Payment summaries should be provided to your employees by no later than 14 July.

Can payment summaries be provided electronically?

Payment summaries can be provided to your workers electronically. It is important that you inform your employees how they can contact their payment summary electronically.

Alternatively, you can use your software to print the individual payment summaries (‘self-print’ payment summaries) and provide them to your employees.

You can provide electronic payment summaries to your payees if you lodge your PAYG withholding expense summary annual report online.

Electronic payment summaries must be:

  • non-editable
  • able to be printed in high quality so they are easy to read.

If you intend to give payment summaries electronically, contact your payees and advise them they have the selection of receiving their payment summaries either electronically or on paper. If they don’t respond by the date you specify you can take this to mean they have agreed to receive it electronically.

You will also need to:

  • tell your payees when the payment summaries are available and ensure they know how to contact and print them, and
  • ensure the technique you choose to distribute electronic payment summaries is secure enough to protect payees’ tax file numbers and other individual information.

For more information on Etax, myTax ATO and online tax return, please contact us at 1300768284 or you can email us at

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