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Payment Summaries

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Newbie

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What are an employers obligations regarding Payment Summaries as I understand employer's are not actually required to provide them if reporting via STP.

 

1) Can employers still provide them if employees request, and are employers actually obligated too or is it at the employers discretion if using STP reporting?

 

Thanks. 

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Most helpful response

Devotee Registered Tax Practitioner

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If an employer is reporting through STP and finalises their end of year reports through STP then the employer no longer needs to provide a payment summary to the employees.

 

Yes an employe can still provide them (or a version of an end of year statement) if they so desire

it is not required

The employer can refus to provide it if they have complied with their STP "final" report requirements

 

1 REPLY 1

Most helpful response

Devotee Registered Tax Practitioner

Replies 0

If an employer is reporting through STP and finalises their end of year reports through STP then the employer no longer needs to provide a payment summary to the employees.

 

Yes an employe can still provide them (or a version of an end of year statement) if they so desire

it is not required

The employer can refus to provide it if they have complied with their STP "final" report requirements