A PAYG payment summary is the end-of-year statement an Australian employer or payer gives you showing what they paid you in the financial year and how much tax they withheld. Most employers now report through Single Touch Payroll, so instead of a payment summary you get an income statement in ATO online services through myGov. Employers not yet on STP must still give you a payment summary by 14 July.
If you've been waiting for one in the post, that's the likely reason it hasn't come. Everything below comes from the ATO's payment summary and income statement pages, as of October 2026.
Payment summary or income statement?
| Your employer | What you get |
|---|---|
| Reports and finalises through STP | An income statement in ATO online services; no payment summary is required |
| Not yet reporting through STP | A payment summary by 14 July |
| More than one employer | Possibly both: an income statement from one and a payment summary from another |
When your employer finalises your STP data, your income statement shows as Tax ready. If it says Not tax ready, the ATO recommends waiting, because the amounts may change when your employer finalises them; if you lodge early and they change, you may need to amend your return and pay more tax.
The main types of payment summary
| Payment summary | Form |
|---|---|
| Individual non-business, for employees, directors, office holders and others | NAT 0046 |
| Business and personal services income | NAT 72545 |
| Employment termination payment | NAT 70868 |
| Superannuation lump sum | NAT 70947 |
| Superannuation income stream | NAT 70987 |
| Foreign employment | NAT 73297 |
| Where no ABN was quoted | NAT 3283 |
The individual non-business form, NAT 0046, is the one most people mean. It covers employees, company directors and office holders, religious practitioners, and people receiving benefit payments, Commonwealth education or training payments, compensation, sickness or accident payments, non-super income streams, return to work payments, or a non-super annuity or pension.
Lost or missing payment summary
- Ask your employer or payer for a copy, or for a letter stating your income and tax withheld.
- Use pre-fill in myTax, which loads payment summary information into your return.
- Check your payslips, timesheets and bank statements.
- If none of these gives accurate figures, estimate your income and tax withheld and include the estimates in your return. The ATO's gross pay estimator can help.
You no longer need a statutory declaration when you don't have a copy. If your summary is wrong, ask your employer to correct it; if you find the original after lodging with estimates, check the figures and amend if they differ.
Two employers, two documents
If you had more than one job, you may get more than one income statement or payment summary, or an income statement from one employer and a payment summary from another. Make sure the income from all of them is in your return. If you lodge with myTax, pre-fill loads what the ATO has, but you still need to check it's all there and correct, and enter or adjust details yourself where it isn't.
If the same employer gives you both an income statement and a payment summary, check with them which one to use, because they may contain different amounts. And if your employer can't make your income statement Tax ready, they need to give you a payment summary instead; if the business has closed, you estimate your income and withholding.
Dates employers have to meet
- 14 July: payment summaries for workers, even if the amount withheld is nil.
- Within 14 days of paying an employment termination payment: the ETP payment summary.
- Within 14 days of a written request made before 9 June: a part-year payment summary.
- At the time of payment, or as soon as practicable: a summary for a supplier who didn't quote an ABN.
One timing rule surprises people. If wages earned before 30 June are paid on or after 1 July, the full payment is taxed at the next year's rates and goes on the next year's payment summary. An electronic payment counts on the date stipulated in the transaction, so pay instructed for 1 July belongs to the new year even if it was set up on 30 June.
Keeping your records
Whichever document you get, keep it with your payslips and bank statements. The ATO says you need thorough records to prepare an accurate return and support your claims, and they're also your fallback if a payment summary goes missing or an income statement changes after you've lodged. If the amounts on a payment summary you find later are different from what you lodged, you must request an amendment to your return.
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For employers still issuing them
If you lodge online, you can give payment summaries electronically, but they must be non-editable, printable in high quality, offered as an alternative to paper, and distributed securely enough to protect tax file numbers. Don't send printed copies of electronic summaries to the ATO; its systems can't process them. Moving to Single Touch Payroll removes the payment summary step for amounts you report and finalise through it, and the tax you show is what you withheld under PAYG withholding.
The verdict
If you're an employee and no payment summary arrived, look for your income statement in myGov and wait for Tax ready before you lodge. If your employer isn't on STP, chase the payment summary after 14 July. And if it's lost, you don't need a statutory declaration: use pre-fill, payslips or a letter from the employer.
Frequently asked questions
What is a PAYG payment summary?
It's a statement from your employer or payer showing how much they paid you in the financial year and how much tax they withheld.
Why didn't I get a payment summary?
If your employer reports through Single Touch Payroll, there's no requirement to give you one. You get an income statement in ATO online services through myGov instead.
When are payment summaries due?
Employers not reporting through STP must give workers a payment summary by 14 July each year, even if the withheld amount is nil.
What if my payment summary is lost?
Ask your employer for a copy or a letter, use pre-fill in myTax, or check payslips and bank statements. You no longer need a statutory declaration.
Should I lodge if my income statement is not tax ready?
The ATO recommends waiting until it shows Tax ready, because the amounts may change when your employer finalises it.
