EOY 5 PAYG Payment Summary Guide PDF

End of Payroll Year PAYG Payment Summary Guide (2013)

Institute of Certified Bookkeepers Page 1

End of Year PAYG Payment Summary Guide The end of financial year deadline is fast approaching. This guide covers using MYOB to complete your PAYG payment summaries and other end of year payroll issues.

Using Accounting Software To Complete Your PAYG Payment Summaries

Step 1 Check employee details Ensure your Employee Cards have all the necessary information entered, including: First and Last Name Address (including the state in capital letters) Tax File Number

Important Dates You must forward PAYG Payment Summaries to your employees by 14 July

You must forward copies of Payment Summaries and supporting information

to the Tax Office by the 14 August. (Lodge electronically for best efficiency) In order to receive a tax deduction in this year the Superannuation must be

paid this year ie before 30 June. If it isnt paid 21 days after the end of the quarter then no tax deduction ever

Accounting Software Packages will not let you enter pays dated after 30th June

until you have prepared your Payment Summaries and rolled the payroll to the new payroll year. However, you may find you dont have time or enough information to prepare the payments summaries before the first payrun of the new payroll year. Workaround:

1. Create a folder 2013 Payroll 2. Copy the Accounting File to the folder 3. Additionally take a backup of your Accounting File on a USB device or hard

drive and label payroll2013.zip 4. Close the file to the new payroll year and enter pays 5. When ready, use the file in 2013 folder or restore the backup and prepare

the 2013 payment summaries.



Note: the following Tax File Numbers may be used in special circumstances:

333 333 333 Payee is under 18 years of age and earns $350 or less a week.

444 444 444 Payee is a Commonwealth Government Pensioner.

111 111 111 Payee is applying for a TFN and 28 days has not passed.

000 000 000 If the taxpayer chooses not to quote a TFN and has not claimed an exemption from quoting a TFN or does not fit into any of the above categories

999 888 777 (or similar)

You have cards (inactive or active) for old employees with missing TFNs. Only use these dummy numbers if you are certain the payee did not receive any form of payment from you in the year just ended.

Old employee cards

If you have old employees showing on your list but are unable to delete their card, go into the profile tab and change them to labour hire if using v19.7 or other if using AR2013. This will remove them from the payment summary list and EMPDUPE file. If you do not change them to labour hire, the EMPDUPE file will still include details of the employees name and tax file number, regardless that there are nil payments to that employee in the EMPDUPE Employee Card File

Review employment dates The employment dates that appear on the payment summaries depend on the dates entered in the employees payroll information screen.

Step 2 Reconcile gross wages

A. Print your Profit and Loss Statement for the year ended 30 June 20XX and note the total wages for the year. (The relevant total may be in several accounts)

B. Print the Payroll Register (Summary) for the period Year to date and note the total wages for

the year from this report. Your total wages figure from the Profit and Loss Statement and Payroll Register (Summary) should agree.

Ensure the employees correct start date has been entered. If the employee has been terminated in the current payroll year you will also need to enter the termination date.

If using v19.8 or less

If using AR2013



Why doesn't it agree?

Check for any wrong postings by reviewing an account inquiry on your wages account. Look for any postings that have not been entered through 'Pay Employees'. Ensure that all amounts paid to the ATO in respect of PAYG withholding instalments have

been coded to the PAYG Withholding Payable account and not to salaries. Make sure you take into account any allowances posted to accounts other than wages.

Step 3 Reconcile PAYG Withholding

Add up your total PAYG withholding payments for the year paid on your BAS.

Refer back to the Payroll Register (Summary) printed in Step 2. Note the total amount of PAYG Withholding deducted per wages, should agree to the total PAYG withholding payments lodged on the Business Activity Statements (BAS). If a discrepancy, adjust PAYGW on the June BAS.

Step 4 Review and Reconcile Entitlements

A. Ensure the flag for Carry remaining entitlement over to next year for Holiday Entitlement is ticked.

B. Print an Entitlement Detail Report from 1/7/XX to 30/6/XX to review and reconcile Holiday Pay

Outstanding and to outline entitlements accrued and taken for the year.

C. If Entitlement Balances are incorrect, run a payrun to adjust the balances and re-run report as at end of year.

Therefore, if Harry Bowen in above report shows 28.737 Annual Leave and the correct amount is 48.737, the payrun entry as follows:



Step 5 Printing Reports Print the following reports and file them for the end of payroll year.

Payroll Register Summary Payroll Activity Summary Payroll Summary

Entitlement Balance (Detail) to show hours taken in the year

Step 6 Preparing PAYG Payment Summaries

Ensure your Accounting Package is compatible with the latest ATO changes

2013 ATO will allow EMPDUPE files with EMPDUPE file versions of 11.0, 10.1.0, 10.0 and 9.0. Below is a table outlining software that can be used to prepare the payment summaries.

Note these reports may look the same but they derive their information from different places.



In MYOB packages select the Payment Summaries Button and there are two options to choose from:

Option 1 Individual non-business (NAT 72710B) and Employment termination payment (NAT 70868) Use this option if you wish to print your PAYG Summaries directly from MYOB and send a summary of these to the Australian Tax Office on Media. Option 2 Business and personal services income (NAT 72716B) Labour Hire and other specified payments Use this option if you have labour hire and other specified payments. This option is only to report the payments for Labour Hire and other specified payments. You are required to fill in the four-part forms provided by the ATO if using MYOB v19.7 but the new version AR2013 will automatically process the Labour Hire Employees with the Individual Payment Summaries in the EMPDUPE. You simply flag the employees as labour hire in the card details for Employment Basis.

SOFTWARE SOFTWARE VERSION EMPDUPE File version

MYOB Australia

AccountRight Plus 2013 AR2013 11.0

AccountRight Plus 2011/2012 AR2011 10.0

AccountRight Plus, Premier, Enterprise V19.5, V19.6, V19.7, V19.8 10.0

AccountRight Plus, Premier, Enterprise V19 10.0

MYOB Accounting Plus V18.5 9.0

MYOB Premier V12.5 9.0

MYOB Enterprise V6.5 9.0

Reckon Australia

Reckon Plus, Pro, Premier and Ent 2013/14 2013/14 11.0

Reckon Plus, Pro, Premier $ Ent 2012/13 2012/13 10.0



Intuit

Intuit Web Payroll after 1 July 2013 paycycle 2013/14 Automatic 10.0 + 11.0

Xero

Xero with Integrated Payroll after 1 July 2013 pay cycle

2013/14 Automatic 10.0 + 11.0



Option 1 Individual non-business (NAT 72710B) and Employment termination payment (NAT 70868) Complete Steps 1-3 which require you to enter various company information details.

Setup Payment Summary Fields (Step 4) Highlight the field from the Payment Summary from the screen on the left of the MYOB window. Then tick the categories on the right that are to be reported in the Payment Summary Field. These categories will be included within the particular Payment Summary Field. NOTE: It doesnt matter if you tick categories that you havent used in your file as they will just show zero amounts in some ways it is recommended that you tick all possible options for each field so that no amounts are missed. HOWEVER: do note that categories cannot be selected for more than one field.

The following is a guide:

Gross Payments: Should include all wages, bonuses, commissions, holiday pay, amounts relating to unused LSL and unused AL that accrued after 17 August 93 except if paid as part of approved early retirement scheme or bona fide redundancy



Allowance 1-9: Includes any specific allowances you want to report separately EG. Car, Travel, Tool (and these are not to be included in Gross Payments) Note: Allowances within the reasonable amount from ATO should not be shown on the payment summary ie Meal or Daily Travel Allowance only if the reasonable amount is exceeded and then only show the exceeded value.

See below ATO Reference Tables for Allowances TABLE 1 - Allowances subject to PAYG withholding

Allowance type Are you required to withhold from allowances?

Is the allowance to be included on payment summary? If so, how should it be shown?

Does super guarantee apply?

Allowances paid for working conditions, qualifications or special duties For example:

crib, danger, dirt, height, site, shift or travelling time

trade, first aid certificate or safety officer.

Yes Yes (include total allowance in gross payment)

Yes

Allowances for non-deductible expenses

For example:

part-day travel (no overnight absence from employee's ordinary place of

Yes Yes (include total allowance in gross payment)

Yes

Use the Description column to enter the name of the Union or the Allowance details if necessary.



residence)

meals (not award overtime meal allowance or overnight travel allowance)

motor vehicle for non-deductible travel - for example, home to work, including cents per kilometre payments.

Allowances for expected deductible expenses

For example:

tools

compulsory uniform or dry cleaning

motor vehicle for work- related travel, including cents per kilometre payments in excess of Australian Tax Office (ATO) rate (1)

overseas accommodation for deductible travel.

Yes Yes (show total allowance separately in the allowance box with an explanation)

No

On-call allowance

ordinary hours

outside ordinary hours

Yes Yes

Yes Yes

Yes No

Table 2 Allowances which are subject to a varied rate of withholding:

Provided the employee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, and provided the amount and nature of the allowance is shown separately in the accounting records of the employer.

Allowance type Are you required to withhold from allowances?

Is the allowance to be included on payment summary? If so, how is it to be shown?

Does super guarantee apply?

Cents per kilometre car expense payments using the approved rates (1)

For payments made by applying the approved rate to the number of kilometres travelled where the usage is up to 5,000 business kilometres.

No Yes (show total allowance separately in allowance box with an explanation)

No

For payments made by applying the approved rate to the number of kilometres travelled where the usage is in excess of 5,000 business kilometres.

Yes (from the payment for the excess over 5,000 kms)

Yes (show total allowance separately in allowance box with an explanation)

No

Award transport payments (2) For deductible transport expenses


No

For non-deductible transport Yes (from total Yes (include total allowance in gross Yes



expenses payment) payment)

Laundry (not dry cleaning) allowance for deductible clothing

(3) Up to the threshold amount


No

Over the threshold amount Yes (from the excess over the threshold amount)


No

Award overtime meal allowances

(4) Up to reasonable allowances amount

No No No

Over reasonable allowances amount The allowance must be paid under an industrial instrument in connection with overtime worked

Yes (from the excess over reasonable allowances amount)


No

Domestic or overseas travel allowance involving an overnight absence from employee's ordinary place of residence (4)

Up to reasonable allowances amount

No No No

Over reasonable allowances amount An allowance for overseas accommodation must be subject to PAYG Withholding and be shown in the allowance box on the Payment Summary

Yes (from the excess over reasonable allowances amount)


No

1. The approved rate is a rate which is less than or equal to the ATO rate plus 1.5 cents and varies depending on the engine capacity of the vehicle.

2. An award transport payment is a transport payment covering particular travel that was paid under an industrial instrument (that is, an award, order, determination or industrial agreement) that was in force under Australian law on 29 October 1986.

3. The current threshold amount for laundry expenses is $150. Dry cleaning allowances should have an amount withheld in accordance with Table 1.

4. Each year we publish a determination setting out the reasonable amounts for

o overtime meal allowance expenses o domestic travel allowance expenses o travel allowance expenses for employee truck drivers o overseas travel allowance expenses.



Lump Sum Payment A-E: Possibly unused long service leave, redundancy payments and back pay (See below table for Lump Sum Allocations on the Payment Summaries or ETP

TYPE: Resignations, Retirement and Dismissals

PAYG Tax Calculation Payment Summary

Allocation

UNUSED ANNUAL LEAVE + LEAVE LOADING

- Accrued up to 17/8/93 - Accrued from 18/8/93

All tax at 31.5% All taxed at marginal rates (Leave loading >$320)

Lump Sum Payment A Gross Payment

UNUSED LONG SERVICE LEAVE - Accrued up to 15/8/78 - Accrued from 16/8/78 to 17/8/93 - Accrued from 18/8/93

5% assessable taxed at marginal rates All Tax at 31.5% All taxed at marginal rates

Lump Sum Payment B Lump Sum Payment A Gross Payment

GENINUNE REDUNDANCY AND EARLY RETIREMENT SCHEME From 1/7/2012 Up to limit of $8806 + $4404 per completed year of services (if the payment is over the tax free amount, the excess is an ETP)

Tax Free

Lump Sum Payment D

EMPLOYMENT TERMINATION PAYMENTS (ETP) Pre 1/7/83 Component

Post 1/7/83 Component

Employee > 55+ years Employee < 55 years

Tax Free ETP Cap: 16.5% up to $175000 then 46.5% 31.5% up to $175000 then 46.5%

ETP Payment Summary

TYPE: Genuine Redundancy, Early Retirement Scheme and Invalidity

PAYG Tax Calculation Payment Summary

Allocation

UNUSED ANNUAL LEAVE + LEAVE LOADING

- All Payments

All tax at 31.5%

Lump Sum Payment A

UNUSED LONG SERVICE LEAVE

- Accrued up to 15/8/78 - Accrued from 16/8/78

5% assessable taxed at marginal rates All Tax at 31.5%

Lump Sum Payment B Lump Sum Payment A

GENINUNE REDUNDANCY AND EARLY RETIREMENT SCHEME From 1/7/2012

Up to limit of $8806 + $4404 per completed year of services (if the payment is over the tax free amount, the excess is an ETP)

Tax Free

Lump Sum Payment D

EMPLOYMENT TERMINATION PAYMENTS (ETP)

- Invalidity Component - Pre 1/7/83 Component Post 1/7/83 Component

Employee > 55+ years Employee < 55 years

Tax Free Tax Free ETP Cap: 16.5% up to $175000 then 46.5% 31.5% up to $175000 then 46.5%

ETP Payment Summary

Work Place Giving 1-3 Amounts Employee regularly donates to charities Deductions 1-6 Eg.Union fees



CDEP Salary or Wages: Used if the employee is in a Community Development Employment

Project wages grant Exempt Foreign Income: Exempt income and/or foreign source salary and wage income. (Not to

be included in Gross Payments) Total Tax Withheld: PAYG Withholding ETP Taxable Component: If you are preparing an ETP Summary for an employee, you may need

to enter additional information such as Termination Date and type of payment.

An employment termination payment (ETP) is a lump sum payment made to an employee on termination. Examples of ETPs are:-

- Genuine Redundancy Payments in excess of the tax free amount

- Unused Rostered Days off

- Payments in Lieu of Notice

- Ex-Gratia or Golden Handshakes

- Unused Personal Leave

- Compensation for loss of job or wrongful dismissal

From 1/7/12 Employment Termination Payments (ETP) now have new codes . The codes are split between either Life or Death Benefit (see below)



Employment Termination Payment Additional Information Benefit Type: None / Life / Death

LIFE BENEFIT ETP CODES

Code Description

R ETP Made because of one of the following - Early retirement scheme - Genuine redundancy - Invalidity - Compensation by

Personal injury

Unfair dismissal

Harassment

discrimination

O Other ETP not described by R, for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off

Multiple Payments for same Termination

S You made a Code R payment to your employee in a previous income year for the same termination

P You made a Code O Payment to your employee in a previous income year for the same termination

DEATH BENEFIT ETP CODES

Code Description

D Death Benefit ETP paid to a dependant of the deceased

B Death Benefit ETP paid to a non-dependant of the deceased and you made a termination payment to the non-dependant in a previous income year for the same termination

N Death Benefit ETP paid to a non-dependant of the deceased

T Death Benefit ETP paid to a trustee of the deceased estate

Reportable Employer Super Payment Summaries must contain the amount of Reportable super contributions that an employer makes on behalf of their employees; this is known as RESC Reportable Employer Super Contributions. RESC includes contributions where an employee influences the rate or amount of super contributed for them. It includes additional contributions made above the compulsory contributions of 9% SGC. These reportable Employer Super Contributions are for contributions BEFORE-TAX and NOT AFTER-TAX. Therefore if an employee asks for additional superannuation to be taken from net pay, then this is NOT a reportable super contribution, but if an employee asks for additional super (salary sacrifice) to be taken before tax, then this is a reportable employer super contribution. See ATO link for further information: http://www.ato.gov.au/businesses/content.asp?doc=/content/00189411.htmandpage=13andH13



TYPE OF SUPER QUESTION RESC

YES OR NO

Workplace Agreement/Award Superannuation

If an employee is receiving 14% super which is part of their award or workplace agreement is the additional 5% RESC?

NO

Employee Additional Super

If the employee is asking for super to be deducted after tax is the super RESC?

NO

Employer Additional Super

If an employer pays 10% instead of 9 % to every employee without choice

NO

Employee Super Salary Sacrifice

If employees award states 9 % but they have elected to have a further $100 super per month deducted and paid to super before tax is the super RESC?

YES

Employee Super Salary Sacrifice

If an employee chooses to have 50% of their salary put to super before Tax is the super RESC?

YES

Additional Note on Super (SGC) From July 1st 2013 the rate increases to 9.25%. If paying the final pay for the year in July, adjust the rate BEFORE you process the pay so that the super accrues at the new rate. If paying the final pay on 30th June then adjust the rate after final pay has been processed



Enter Reportable Fringe Benefit

If an employees total fringe benefit amount in the FBT year [1 April to 31 March] exceeds $2,000.00, the amount must be grossed-up by 1.8692 and report in the Reportable Fringe Benefit Amount column.

Fringe Benefits Calculation: Benefits provided to employees that attract Fringe Benefits Tax are also included in payroll tax calculations. The taxable value of the Fringe Benefits uses the grossed up value being a gross factor of up to 1.8692. Grossed up value is the gross pay the tax office deems the employee would have had to earn to have paid for the benefit from his net pay. The benefit may including GST therefore to formulas are required Factor Calculation without GST Grossed up factor = 1 / (1 FBT rate) Therefore is FBT rate is 46.5% = 1 / (1 - .465) = 1 / (0.535) = 1.8692 Factor Calculation including GST Grossed up factor = (FBT rate + GST Rate) / (1 FBT rate) x (1 + GST Rate) x FBT Rate FBT rate is 46.5% and GST 10% = (0.465 + 0.10) / (1 - 0.465) x (1 + 0.10) x 0.465 = 0.535 / 0.535 x 1.1 x 0.465 = 0.565 / 0.27365 = 2.0647

FBT Calculation Excluding GST FBT Calculation Including GST

Employee Benefit not including GST

1,000 Employee Benefit including GST

1000

Factor 1.8692 Factor 2.0647

Taxable Value $1869.20 Taxable Value $2,064.70

You must enter the grossed-up taxable value of fringe benefits received for each employee.

If your employees have fringe benefits please contact the accountant of the client to discuss which of these needs to be included on the Payment Summaries.

Review Individual Payment Summaries

Untick any employees you are certain did not receive any form of pay in the payroll year just ended. (Check your payroll register report if you are unsure).

Print 2 copies of the Payment Summaries one for the employee and one to keep on file for 5 years which is your legal obligation. Alternatively Print one copy for employees and Save the Payment summaries as PDFs on the computer.



Verify your Payroll Information

Add up the total tax withheld and the total Gross Payments on the Payment Summaries and compare with your payroll summary report for reconciliation. Note: If allowances are separately shown then reduce from total Gross wages. Treat ETP payments the same way.

If there is a discrepancy you may have missed one employee when you chose to print the Payment Summaries (remember all employees that had payroll activity throughout the year are reported to the ATO so the EMPDUPE totals are probably right).

Create the EMPDUPE File

Your file can be saved on PC-formatted floppy disk or CD-ROM or hard drive. It must now be lodged with the Tax Office along with the Magnetic Media Form.

How to Lodge EMPDUPE file

1. Post the EMPDUPE with Magnetic Media Form

Check the details on the Magnetic Media Form and:

Fill in the postal address (as above if appropriate) Put an X in the box next to the type of file you are sending Write a 6 Digit Identifier on the outside of the file you are sending and also write it in

the space provided on the form

Send the file and the form to one of the addresses at the bottom of the form, depending on the media type of your file.

2. Electronically sending the EMPDUPE You can NOW lodge the EMPDUPE file via Electronic Process using ECI Lodgement or GOV Reports or the file transfer via your BAS agent portal. To do this you must:-

1. Gain authority from the client to add them to your BAS Portal (Refer: ICB resources/BAS Agent)



2. Gain authority from the client to lodge the EMPDUPE File electronically (Refer: ICB resources/payroll)

3. Provide the client with a receipt of lodgement (GovReports provides this instantly) (Refer: ICB resources/BAS Agent/GovReports)

Electronic Lodging Processes via Step 1 - Log onto GovReports Step 2 - Go to client by Select Client List Step 3 - Select Client and Form - Select PAYG Annual Summary Lodge Step 4 - Uploading an EMPDUPE file Choose Import EMPDUPE File, then click on

Choose File and navigate to folder of your clients payroll and select EMPDUPE, this will upload into GovReports.

Step 5 Select Read File, and view the information Step 6 - Once you are satisfied you can Pre-Lodge, which tests the information and then Lodge or you can Save and Lodge later Step 7 - If you have Pre-Lodge or saved and are ready to Lodge go to the Queue.

Select Lodgement, Queue. You will see that everything you have Saved is listed and you can choose to Lodge All or only Lodge Selected

Step 8 - Once Lodged you will receive email acknowledgement which you send a copy to your client For more detail on using GovReports please refer to the ICB resource: http://www.icb.org.au/Resources/GovReports

1. ATO Bas Agent Portal:- Step 1: Access Portal - The file transfer facility is accessed from the Main screen. (See to the left and below). You DO NOT access the relevant client but this is a file lodgment facility that the ATO will administer separately to your client directory.

Step 2: . Select Lodge File

Step 3: Select Lodge Step 4 Select Browse and navigate to folder of your clients payroll and select EMPDUPE file Step 5: Once the file is uploaded, tick box for AUSkey details declaration and SUBMIT



Step 6: To check that your file lodged, Select File Status (see left) File Status

The File status - in progress screen will display after the file is uploaded and indicates it is in the process of being validated for correct file type and authorisation. The file will not be lodged if errors are detected. Once the file upload process is completed, a file reference number is provided.

You can filter the report to only show Payment Summary status lodgement.

LASTLY, forward the PAYG Payment Summaries to the individual employees retaining a copy for your records.

You may email payment summaries to employees, however you must first receive consent from them to do so.

Step 7 Close Payroll Year

Take a backup and keep it as the master final payroll backup for that year. Next through the file menu select Start a New Year and Start a New Payroll Year. Then follow the instructions in MYOB.

Step 8 Load Tax Tables

If you have upgraded to the latest Accounting Software Follow the instructions to update the tax tables.

Note: If you discover you have made an error on one of your Payment

Summaries or your Magnetic Media form it is possible to fix the problem and redo the above process as long as you have not moved onto Step 6 and rolled over your file and as long as you have not sent the Payment

Summary to the employee or information to the Tax Office.



To check that your tax tables have loaded correctly go to the setup menu select General Payroll Information. Make sure the tax table revision date is the 1/7/201X of the new payroll year.

ICB EOY Resources Link will outline the Payment Summaries Guide for each of the below products. Each product does vary but the reconciliation process is the same.

Payment Summaries

Payment Summaries

Payment Summaries

(Note: You are required to manually create and lodge payment summaries)

Payment Summaries



Manual Payment Summaries You may have clients that do not have software to create payments summaries and EMPDUPE files therefore your options are

1. Use manual Payment Summaries provided by the ATO and provide employee with hand written payment summary and lodge ATO payment summary form.

2. Use manual Payment Summaries provided by the ATO and Lodge via ATO BAS Agent Portal

3. Use GovReports and create the Payment Summaries in Gov Reports, print copies for the employees and lodge via GovReports

Create and Lodge a Payment Summary Process 2.

Step 1 - Log onto GovReports Step 2 - Go to client by Select Client List Step 3 - Select Client and Form - Select PAYG Annual Summary Select Step 4 Select Manual - Next. Step 5 Select Financial Year - Next Step 6 Enter Payee Details and Payroll Information for Payment Summary - Submit Step 7 Email and Print Payment Summary to employees and client Step 8 Next and Lodge EMPDUPE File Step 9 Email Client Lodgement Receipt

ICB GovReports Resource link http://www.icb.org.au/Resources/GovReports GovReports Create and Lodge Payment Summary



Amending Payment Summaries

There are varying reasons why you would need to amend a payment summary and the following outlines just a few:

made a mistake with any of the amounts in your completed PAYG payment summary statement and you have already sent it to the ATO.

have amended any of the amounts of the payment summaries issued to payees are sending payment summaries that you did not send before incorrect RESC value

There is a process that the ATO require you need to follow in sending an amended EMPDUPE file or NEW payment summary. Equally all amendments must be reported to the ATO within 21 days after providing the amended payment summary to the employee.

Electronic Lodgment of the amendment

Electronic EMPDUPE file: It is possible to lodge amended PAYG Payment Summary electronically with the ATO either using ECI or an electronic media. The following shows the process for MYOB and Reckon accounting software packages and manual process.

and and

Current versions of MYOB and Xero are unable to create an amended EMPDUPE file, therefore our solution is to lodge the Amended Payment Summary EMPDUPE using GovReports

a. Use MYOB or Xero to re-issue the payment summary to the employee/s b. Simply re-create the EMPDUPE with ONLY the payment summary that requires

AMENDMENT and NOT all the payments summaries of the business. c. Access GovReports, load the EMPDUPE file and tick the Amendment Yes flag in the

Step 3 of the Lodgment process in GovReports.

Alternatively Lodge the Amended Payment Summary EMPDUPE using ECI, if possible and re-issue the payment summary to the employee/s

Snail Mail: Lodge the Amended Payment Summary EMPDUPE via CD/Mail

d. Re-Issue the payment summary to the employee/s e. Simply re-create the EMPDUPE with ONLY the payment summary that requires

AMENDMENT and NOT all the payments summaries of the business f. Burn the EMPDUPE to a CD and Label CD AMENDED Payment Summary



g. Print the ATO Electronic Form and label AMENDMENT h. Write a Letter to the ATO stating an AMENDMENT is required for Payment Summary

A,B and C i. Send to ATO using the following address

MIPS Australian Taxation Office PO Box 923 Albury NSW 2640

To generate an amended payment summary:

1. Go to the Employees menu and click Process Payment Summaries.

2. Select the Tax Year (do not select any tax year prior to 2007/08).

3. Select Generate Payment Summaries as 'Amended'.

4. In the employees list, select only the employees that have had payment summary information

amended.

5. Click OK.

6. Click Electronic File to create an EMPDUPE file and select a location to save it.

The EMPDUPE file will indicate that the payment summary has been amended.

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:

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

Manual Payment Summaries

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EOY 5 PAYG Payment Summary Guide PDF

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