PAYG Payment Summary Generator
Generate a PAYG payment summary for an employee — the modern equivalent of the old group certificate. Add payer, payee, and payment details and download a formatted PDF. Free, no sign-up.
What is a PAYG payment summary?
A PAYG (Pay As You Go) payment summary is a document recording the gross payments made to an employee over a financial year and the tax withheld from those payments. It used to be called a group certificate, and many employers and employees still refer to it that way.
Since Single Touch Payroll (STP) became mandatory, the ATO's income statement in myGov has replaced the payment summary for most standard employment relationships. Employers reporting through STP generally don't need to issue one at all — but there are still situations where a formatted summary is useful or required.
When do you still need one?
A handful of situations still call for a payment summary rather than relying on the ATO income statement:
Closely held payees — directors and family members of a private company who aren't yet reported through STP.
Foreign employment income — income subject to PAYG withholding earned overseas.
Employee requests — banks and property managers processing a mortgage or rental application sometimes ask for a formatted PDF rather than accepting an ATO income statement.
What each field means
Gross payments is salary and wages before tax. Total tax withheld is the PAYG amount deducted across the period. Allowances are payments identified separately from salary, such as a car or tool allowance. Reportable fringe benefits is the grossed-up taxable value of fringe benefits where the total exceeds the $2,000 threshold. Reportable employer super covers employer super contributions above the mandatory rate, made under a salary sacrifice or similar arrangement.
Lump sum payments A, B, D, and E cover back payments, redundancy payments, and return-to-work amounts — each taxed differently, which is why they're itemised separately rather than folded into gross payments.
Common mistakes to avoid
The most frequent errors we see: including superannuation guarantee contributions in gross payments (it shouldn't be there), missing the $2,000 reportable fringe benefits threshold, and figures that don't reconcile back to the relevant BAS statements for the period. Check all three before issuing a summary to an employee.
Related resources
PAYG payment summary questions
What's the difference between a payment summary and an income statement?
An income statement is the ATO's year-end report, generated automatically through Single Touch Payroll and available in an employee's myGov account. A payment summary is the older, paper-style equivalent — mostly replaced for standard employment, but still used in a few specific cases.
Do I still need to give employees a payment summary if I report through STP?
No, not for most employees — the ATO provides their income statement directly in myGov. Exceptions include closely held payees not yet reported through STP and certain foreign employment income situations.
What are reportable fringe benefits?
The grossed-up taxable value of fringe benefits provided to an employee, where the total for the year exceeds $2,000. Below that threshold, fringe benefits don't need to be reported on the summary.
What are lump sum payments A, B, D, and E?
Back payments or termination-related amounts that receive different tax treatment to ordinary salary and wages, so they're reported in separate categories rather than included in gross payments.
Is my data uploaded anywhere?
No. Everything you enter — payer and payee details, TFN, and payment figures — stays in your browser. Nothing is sent to a server, so there's no data to store, transmit, or lose.
Can I download the summary as a PDF?
Yes. The "Download PDF" button generates a PDF from the preview, formatted and ready to save or print.
Is this a substitute for advice from an accountant or the ATO?
No. This tool formats a summary from the figures you provide — it doesn't verify those figures or confirm the result meets your specific reporting obligations. Check your requirements with the ATO or your accountant before relying on it.