How to amend PAYG Payment Summary Statement

Amending 2010 PAYG Payment Summary

We have had several comments regarding our blogs on New PAYG Payment Summaries and Reportable Superannuation Contributions.
It appears that many employers are making the mistake of including 9% superannuation guarantee contributions at the reportable superannuation contribution label of the PAYG Payment Summary – Individual Non Business.

If an employer has made this mistake amended forms need to be prepared and sent to both the ATO and employee.

According to ATO the procedure for amending PAYG Payment Summary Statement is to complete a NEW PAYG Payment Summary statement, marking the ‘amending a payment summary statement box’ with an “X” if you:

  • made a mistake with any of the amounts in your compeleted PAYG payment summary statement and you have already sent it to us
  • have amended any of the amounts of the payment summaries issued to payees
  • are sending payment summaries that you did not send before

You should then complete the amended PAYG Summary Statement in full, detailed ALL payment summaries issued by you for the financial year.

Please note you are only required to lodge copies of any amended payment summaries and any payment summaries tha you have not previously sent, with your amended PAYG Payment Summary Statement.

You can use the ATO electronic ordering service at www.ato.gov.au/onlineordering to request hard copies.

It is also possible to lodge amended PAYG Payment Summary electronically with the ATO either using ECI or an electronic media. If you need to amend a payment summary because only the dollar amounts changed, report the amendment to ATO with a new electronic file. If your software can’t produce an amended file, you must use printed forms.