Preparing for the 30 September PAYG withholding deadline

For registered tax and BAS agents, another important compliance deadline is approaching. If you have clients who cannot report through Single Touch Payroll (STP) and need to lodge a PAYG withholding payment summary annual report, 30th September may be an important date to keep in mind.

Review your client list now, identify affected clients and confirm which reports you still need to lodge.

What is a PAYG withholding payment summary annual report?

Most employers report their PAYG withholding information through Single Touch Payroll (STP). However, some employers may be unable to report through STP. In these cases, they may need to lodge a PAYG withholding payment summary annual report.

For tax and BAS agents, this means checking whether any clients cannot use STP and whether they have a payment summary annual report to lodge. You should also confirm the applicable due date based on the client’s circumstances and whether a registered agent is lodging the report.

Review your client records to identify clients who cannot report through STP and may therefore need to lodge a PAYG withholding payment summary annual report. Include an STP status check in your regular client reviews to help ensure you identify and address any reporting obligations.

Know the key due dates

The due date depends on the circumstances of the payer.

14th August applies to large withholders, which are payers with annual withholding of more than $1 million. It also applies where the payer does not have a tax or BAS agent involved in preparing the report.

For the current lodgment period, this deadline has already passed. If you have clients in either category, check that their reporting obligations have been addressed.

30th September applies to payers who use a registered tax or BAS agent to lodge their PAYG withholding payment summary annual report, provided they are not large withholders.

This distinction is important when reviewing your client list. Large withholders fall under the 14th August deadline, while eligible payers using a registered agent generally have until 30th September.

Getting this classification right early helps avoid confusion later and ensures you track each client against the correct deadline.

Why does this report still matter with STP?

With STP now widely used, it can be easy to overlook payment summary annual reports. However, the reporting requirement still matters for clients who cannot report through STP.

Agents should review their client records and identify any clients who fall into this category. Once they identify these clients, they should confirm whether a PAYG withholding payment summary annual report is required and check the applicable lodgment deadline.

What happens if you miss the deadline?

Missing a required lodgment deadline can have consequences. The ATO states that a failure to lodge on time penalty may apply when a payer does not lodge a payment summary annual report by the required due date.

For agents managing multiple clients and compliance deadlines, keeping track of outstanding reports is essential. A timely review can help identify reports that still need attention and reduce the risk of missing a deadline.

With 30th September approaching for eligible payers using a registered agent, now is a good time to review your records and make sure any outstanding reports are on track.

Action steps for agents before 30th September

Tax and BAS agents can take the following steps to prepare:

• Identify affected clients: Check which clients cannot report through STP and may need to lodge a PAYG withholding payment summary annual report.
• Check large withholders: Identify any large withholders in your client base and confirm that their reports have been addressed following the 14th August deadline.
• Review outstanding reports: Confirm which eligible clients using a registered agent still have reports to lodge.
• Plan lodgments early: Work through outstanding reports before 30th September rather than leaving them until the deadline.
• Keep clear records: Record completed lodgments so you can easily identify any remaining obligations.

Final reminder

The 30th September deadline applies to eligible payers using a registered agent to lodge their PAYG withholding payment summary annual report, excluding large withholders.

For registered tax and BAS agents, now is the time to review your client list and confirm which clients still have outstanding reporting obligations.

If a payment summary annual report is not lodged by the required due date, the ATO states that a failure to lodge on time penalty may apply.

Check your client list now and make sure any outstanding reports are addressed before 30th September.

Need support with your upcoming lodgments? Stay ahead of key compliance deadlines with the right support. Contact us to discuss how we can help you manage your clients’ reporting obligations and keep outstanding lodgments on track.

References

Australian Taxation Office (ATO) (2026) PAYG withholding payment summary annual report, Australian Government, PAYG withholding payment summary annual report