If you are lodging your own PAYG withholding payment summary annual report (PSAR) you need to lodge with the ATO by the 14th August. If you are using our lodgement services, the due date is the 30th September.
Make sure you check the following before completing the annual summary:
- Check your payroll detail reports for accuracy?
- Issue payment summaries to your employees. – Whereas the payment summaries report individual amounts to employees, this form reports the employer’s gross payroll amounts to the ATO so that the ATO can match employer data with the employee’s tax return
- Check the amounts being reported in the various gross amount fields
- Include other reportable amounts such as employment termination payments (ETPs)
- And finally check your contact details are correct. The ATO needs to know who prepared the form on behalf of your business.
If you have already checked that your payroll figures are correct, completing the PSAR should be very quick and easy.
We can help you review your payroll figures for the year before lodging the payment summary annual report.