Can an employer provide electronic payment summaries?

Employers (currently) have a commitment to provide a payment summary to employees by 14 July each year, showing total payments and withholdings related to those payments throughout the relevant financial year.  There are different types of payment summaries dependent upon the nature of the payments provided.

It is allowable to provide electronic versions of non-editable and legible payment summaries to employees, as long as those employees are:

  • able to view and print their payment summary and are able to request a printed copy;
  • aware and have been notified of the email address you will be sending the payment summary to;
  • advised when the payment summary is available electronically and how to access it  (if via a portal or similar).

It is also important to consider whether the method of sharing the electronic payment summary is appropriately secure and that the possibility of a data breach is negligible.  For example, where an email address is accessible by multiple people, this may give rise to a potential data breach and disclosure of the highly private and sensitive Tax File Number (TFN) for the individual.

ATO on PAYG payment summaries