There are various reasons why you would need to amend a payment summary and the following outlines just a few:
- If you made a mistake with any of the amounts in your completed PAYG payment summary statement and you have already sent it to the ATO
- If you have amended any of the amounts of the payment summaries issued to payees
- If you are sending payment summaries that you did not send before
- If you reported an incorrect RESC value
- If you did not include all the wages categories used throughout the payroll year
There is a process that the ATO requires you to follow in sending an amended EMPDUPE file or NEW payment summary. All amendments must be reported to the ATO within 21 days after providing the amended payment summary to the employee.
From the ATO website:
The amended annual report file must only contain amended payment summaries and any additional original payment summaries that were not reported in a prior annual report for the same financial year. Do not include payment summaries that were previously sent and were not amended.
It is possible to lodge amended PAYG Payment Summary electronically with the ATO using the BAS portal if your software produces an amended EMPDUPE file. The following shows the process for the main accounting software packages and where this isn’t possible, the manual process.
Current versions of MYOB are unable to create an amended EMPDUPE file, therefore our solution is to lodge the Amended Payment Summary using GovReports.
- Use MYOB to re-issue the payment summary to the employee/s
- Re-create the EMPDUPE file—MYOB will create the EMPDUPE file with all employees in it
- Upload to GovReports and ONLY tick the employee/s that have been amended—do not re-lodge all employees (unless all have been amended)
- OR manually create the amended payment summary following the GovReports instructions, manually entering values for selected employee/s
- Un-publish the original payment summaries—you need to un-publish all employees
- Make the corrections to the relevant employee/s
- Re-generate payment summaries
- Select those employees that need to be amended by selecting “yes” to be amended
- Select “Publish All” to republish
- Select General EMPDUPE file - you then get an option to download all payment summaries OR amended payments summaries only.
- Select “Amended” which will then download the new EMPDUPE file
Intuit Quickbooks Online
- Go to the Employees menu and click Process Payment Summaries.
- Select the Tax Year (do not select any tax year prior to 2007/08).
- Select Generate Payment Summaries as 'Amended'.
- In the employees list, select only the employees that have had payment summary information amended.
- Click OK.
- 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
- Un-publish the original payment summary of the employee/s you need to amend—this will unlock the payroll data. You only need to un-publish the payment summaries you need to amend.
- Make corrections to relevant employee/s
- Publish the payment summary for relevant employee/s and tick YES to produce an amended payment summary
- Reprint or email the amended payment summary to the employee/s
- Remember you cannot report ETP amounts in Xero, the ETP payment summary must be done manually on the ATO form and posted to the ATO.
Xero Help - xero.com/help/
Saasu does not currently have the facility to produce an amended payment summary.
- Make corrections to relevant employee/s
- Re-create the payment summaries. Saasu will produce payment summaries for all employees
- The EMPDUPE file will include all employees whether they have been amended or not
- See the instructions above for MYOB. Lodge the amended EMPDUPE file via GovReports or the PAYG payment summary statement paper form via mail to the ATO.
Lodging via Mail
If your software does not produce an amended payment summary and you do not have a GovReports subscription, you will need to lodge the amended payment summary statement via mail, by completing a paper form and posting it to the ATO.
You will need to order the paper forms.
Mail form to:
Australian Taxation Office
Locked Bag 50
PENRITH NSW 2740