Payment summaries
In any business, large or small, record-keeping is vital to success. Record-keeping and pay slip obligations ensure employees receive correct wages and entitlements.
On this page:
Check out the pay slips page to learn what has to be included on pay slips and find our pay slip template.
Visit the record-keeping page to learn about record-keeping requirements and to download our record-keeping templates.
End-of-year summaries
Income statements
There have been changes to the way some employers need to report payroll information to the Australian Taxation Office (ATO). This includes payments such as:
- salaries and wages
- pay as you go (PAYG) withholding
- superannuation information.
This change is called Single Touch Payroll (STP).
If an employer reports using STP, they don't have to give employees an end-of-year payment summary. An employee’s end-of-year payment summary - now called an income statement - is available through their myGov account. Go to the ATO’s website to learn more about Single Touch Payroll.
Employers can learn more about these changes on the ATO’s About Single Touch Payroll page.
Employees can find information about income statements and how to access them on the ATO’s What Single Touch Payroll means for employees page.
Payment summaries
If a workplace isn’t using STP to report yet, employees should receive a summary of employee income.
This is called a payment summary, pay as you go (PAYG) payment summary or a ‘group certificate’.
An employer should advise employees whether they will be receiving a payment summary.
Payment summaries are an extra pay slip and record-keeping requirement that is enforced by the Australian Taxation Office (ATO). For more information on providing payment summaries, employers can visit the ATO’s PAYG payment summary page.
Employees can go to the ATO’s Accessing your income statement page to learn more.
Our Record My Hours app makes it quick and easy for employees to record and store the hours they work, plus other information about their employment. Find out more about our Record My Hours app.
Tools and resources
- Record-keeping and pay slips online course
- Record-keeping and pay slips fact sheet
- Record My Hours app
