Which copy goes to whom?

The payee's copy goes to the worker, the ATO original is lodged with the PAYG payment summary statement as part of the paper annual report, and the payer's copy stays with the payer's records.

How do I correct a payment summary I already issued?

Complete a new NAT 0046 with the corrected details, place an X in the amending box at the top, and give the payee the amended copy. If the annual report was already lodged, an amended payment summary statement goes to the ATO as well.

What if the payee has not provided a TFN?

Payers are authorised to request a TFN, and payees who do not quote one may have had tax withheld at a higher rate. The summary is still issued with the amounts actually withheld.

Does the payee need to keep the payment summary?

Yes. The form advises keeping payment summaries for five years, or two years for Australian residents with simple tax affairs, since they substantiate the credits claimed in the tax return.

Tax

Fill Out ATO PAYG Payment Summary Individual Non-Business (NAT 0046) Online

PAYG payment summary - individual non-business

Australian Taxation Office

Reports payments made to an employee and the tax withheld for payers who do not report through Single Touch Payroll.

Reviewed July 2026

How it works

1
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2
Fill it out in the editor. Click anywhere to type, add checkmarks and place your signature.
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The PAYG payment summary individual non-business (NAT 0046) is the paper form a payer uses to report salary, wages, and similar payments made to an individual, and the tax withheld from them, for a financial year ending 30 June. It is the document many Australians still call a group certificate. Today most employers report through Single Touch Payroll (STP) and give employees an income statement instead, so the paper payment summary is now used mainly by payers who are exempt from STP reporting or covering payment types outside it.

If you are a payer who needs to issue one, you can complete NAT 0046 in the Universal PDF editor, fill in the payee, payment, and payer sections, and download the finished PDF. Check ato.gov.au for the current version of the form and whether a paper summary is actually required in your situation before you issue it.

What the payment summary reports

Section B captures the financial details for the period: total tax withheld, gross payments, Community Development Employment Projects (CDEP) payments, reportable employer superannuation contributions, the reportable fringe benefits amount, the deductible amount of the undeducted purchase price of an annuity, exempt foreign employment income, lump sum payments at labels A, B, D and E, allowances, and workplace giving or union fees.

The gross payments type box distinguishes ordinary payments from non-super pensions or annuities (P) and payments to working holiday makers (H). Lump sums have their own tax treatment, for example lump sum A covers certain unused leave payments while lump sum D is a redundancy amount below the limit the ATO sets that does not go on the payee's return.

Who uses this form

Payers who do not report the payments through Single Touch Payroll complete it, typically small or exempt payers, or payers issuing summaries for payment types outside their STP reporting. The form is printed in three parts: the ATO original, the payee's copy, and the payer's copy.

Employees receiving one use it to complete their income tax return. If tax was withheld, or the summary shows reportable fringe benefits or reportable employer super contributions, the payee generally needs to lodge a return for that year.

How to fill it out

Complete every section of the form:

Year box: the financial year ending 30 June, written in full.
Section A: the payee's tax file number, name, date of birth if known, and residential address.
Section B: the period during which the payments were made, total tax withheld, gross payments, and any allowances, lump sums, CDEP payments, reportable super contributions, or reportable fringe benefits.
Section C: the payer's ABN or withholding payer number, branch number if applicable, and the name used on activity statements.
Declaration: an authorised person signs and dates each copy.
Amendments: if you are correcting a summary already sent, mark the amending box at the top and reissue.

Where the copies go

Give the payee their copy by the ATO's deadline after year end, historically 14 July. The ATO original is lodged with the PAYG payment summary statement (NAT 3447) as part of the payer's annual report, due by 14 August. The payer keeps their own copy with the statement copy for their records.

Payment summaries contain the payee's TFN, so print, store, and transmit them securely, and only through channels the payee expects.

Frequently asked questions

Mostly not. Employers reporting through Single Touch Payroll finalise an income statement that employees see in ATO online services via myGov. The paper NAT 0046 remains for payers not reporting a payment through STP, so check current ATO guidance before issuing one.

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