Appendix 2: Reporting Payment Summary Amendments

Overview

If you need to amend monetary amount fields in a terminated employee's individual Non-Business and/or ETP payment summary to correct an error after the electronic report (PAYG Withholding Annual Report) has been lodged with the ATO, the corrected amounts should be reported to the ATO in another annual report data file for the same financial year.

The following information should be recorded in the amended report:

• Payer and payee details exactly the same as they were on the original report,
• All amounts that have not changed, exactly the same as they were in the original report, and
• Any amounts that were reported incorrectly should be reported as the corrected amount.

  For example if $200 was reported in the Total allowances field originally but it should have been reported as $400, the amount of $400 should be reported for Total allowances in the report.

• The correct code if the an incorrect code was originally reported on the following payment summary types:
  • Individual non-business and Foreign employment – Lump sum payment A type
  • Employment termination payment - Payment type code

How to fix and report

Incorrect monetary amounts

IMPORTANT: You should repeat your end of year reconciliation processes IF there are changes in the monetary values.

ETP

If the employee's termination was an ETP, you will need to:

1. Create an "Adjustment" ETP record with the corrected data.
2. Add the employee to a pay (standard or manual pay, as per your normal business practice).
3. Insert a termination transaction (this will pick your "adjustment" ETP record).
4. Complete any other pay adjustments, as per your normal business practice.
5. Process and close your pay.
6. Run the following Self-print Payment Summaries with the "Report Type" field set to Amendment (not Original) and send to your employee
7. PGPRTAXA090 - Individual Non-Business Payment Summary
8. PGPRTAXA092A - ETP Payment Summary
9. Run the PAYG Annual Payment Summary report (PGPRTAXA093A) with the "Report Type" field set to Amendment (not Original) and send the EMPDUPE file to the ATO.

Non-ETP

If the employee's termination was not an ETP, you will need to:

1. Add the employee to a pay (standard or manual pay, as per your normal business practice).
2. Insert a termination transaction.
3. Complete pay adjustments, as per your normal business practice.
4. Process and close your pay.
5. Run the Individual Non-Business Self-print Payment Summaries (PGPRTAXA090) with the "Report Type" field set to Amendment (not Original) and send to your employee.
6. Run the PAYG Annual Payment Summary report (PGPRTAXA093A) with the "Report Type" field set to Amendment (not Original) and send the EMPDUPE file to the ATO.

Incorrect Lump Sum A Type

ETP

If the employee's termination was an ETP, you will need to:

1. Create an "Adjustment" ETP record with the corrected data.
2. Add the employee to a pay (standard or manual pay, as per your normal business practice).
3. Insert a termination transaction (this will pick your "adjustment" ETP record).
4. Process and close your pay.
5. Run the following Self-print Payment Summaries with the "Report Type" field set to Amendment (not Original) and send to your employee
6. PGPRTAXA090 - Individual Non-Business Payment Summary
7. PGPRTAXA092A - ETP Payment Summary
8. Run the PAYG Annual Payment Summary report (PGPRTAXA093A) with the "Report Type" field set to Amendment (not Original) and send the EMPDUPE file to the ATO.

Non-ETP

If the employee's termination was not an ETP, you will need to:

1. Add the employee to a pay (standard or manual pay, as per your normal business practice).
2. Insert a termination transaction.
3. Process and close your pay.
4. Run the Individual Non-Business Self-print Payment Summaries (PGPRTAXA090) with the "Report Type" field set to Amendment (not Original) and send to your employee.
5. Run the PAYG Annual Payment Summary report (PGPRTAXA093A) with the "Report Type" field set to Amendment (not Original) and send the EMPDUPE file to the ATO.

   Note: Please do not just change the employee's termination reason code and run the reports, as this could cause a data integrity issue. This is because your transaction tables would only have details of the original termination and not the amendment.

Incorrect Payment Summary Type Code

1. Create an "Adjustment" ETP record with the corrected data.
2. Add the employee to a pay (standard or manual pay, as per your normal business practice).
3. Insert a termination transaction (this will pick your "adjustment" ETP record).
4. Process and close your pay.
5. Run the ETP Self-print Payment Summary (PGPRTAXA092A) with the "Report Type" field set to Amendment (not Original) and send to your employee.
6. Run the PAYG Annual Payment Summary report (PGPRTAXA093A) with the "Report Type" field set to Amendment (not Original) and send the EMPDUPE file to the ATO.

Topic: 42996