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Payment Summaries

MYOB Exo Payroll allows you to produce the following Payment Summary reports for submission to the ATO:

  • Business and Personal Services
  • Employment Termination Payment
  • Individual Non-Business
  • Voluntary Payment

All payment summaries are printed out as reports - the Individual Non-Business summary can also be exported as an electronic file for electronic submission to the ATO. This file is sometimes referred to as a Payment Summary Annual Report or PSAR file (in the past it was also called the EMPDUPE file).

As of 1 July 2009, the Voluntary Payment summary is obsolete. This report will not generate any results if the From Date field is 01/07/2009 or later.

Setting up Payment Summaries

The system calculates the values that appear on payment summaries by drawing in all pay data related to payment summaries. To ensure that the correct amounts are reported in the right places, all records must be set up correctly as detailed below.


When setting up Allowances on the Allowance Maintenance window, a Payment Summary Type must be selected for each Allowance to determine if and where it appears in payment summaries. Choose from one of the following types:

  • None - Some payments belong in the Gross field of the Payment Summary Allowance Type along with the normal wages and salary. They include Allowances to compensate for specific working conditions and payments for special qualifications or extended hours. For example, normal home to work transport expenses, annual leave or bonuses, amounts paid for unused long service leave, unused annual leave and other leave related payments that have accrued after 17 August 1993, except if the amount was paid because the payee ceased employment under an approved early retirement scheme, invalidity or bona fide redundancy (see notes on Lump Sum Payments below). This does not include amounts that are shown separately as CDEP salary or wages, Allowances, Lump sum payments, return to work payments or amounts shown at the "Other income" field. To completely exclude a payment from the PAYG Payment Summary, set the Allowance to "Non-Taxable" and set the Allowance Type to "None".
  • Work Related Expenses - Such as tool allowances and motor vehicle allowances, including car expense payments on a cents per kilometre basis.
  • CDEP Salary or Wages - This is the amount of salary or wages you have paid to the payee from a Community Development Employment Project wages grant.
  • Lump Sum Payment A - Unused long service leave that has accrued after 15 August 1978, but before the 18th of August 1993. Unused annual leave and other leave related payments that accrued before 18 August 1993. Unused long service leave, unused annual leave and other leave related payments that have accrued after 15 August 1978 if the amount was paid because the payee ceased employment under an approved early retirement scheme, because of invalidity or because of a bona fide redundancy.
  • Lump Sum Payment B - Amounts paid for unused long service leave that have accrued before 16 August 1978.
  • Lump Sum Payment D - The tax free component of a bona fide redundancy payment or an approved early retirement scheme payment.
  • Lump Sum Payment E - Amounts paid for back payment of salary and wages, which have accrued more than 12 months ago. Also, any return to work payments.
  • Exempt Foreign Emp Income - The Allowance is Exempt Foreign Employment Income (EFEI), which is non-taxable, but is reported on Payment Summaries and in the PSAR file. Information on what sorts of foreign income are exempt is available at the ATO website.
  • Other Income - Any amounts that are exempt income and/or foreign source salary and wage income. These amounts should not be included in the Gross payments on the Payment Summary Allowance Type.

The "Other Income" payment summary type has been phased out - for the 09/10 financial year and later, any Allowances set to "Other Income" will be treated as if they were set to "None". To keep your records tidy, you may want to change any "Other Income" Allowances to "None"; however, this should not be done until after you have generated the Individual Non-Business payment summaries and/or PSAR file for the 2008/09 year.


When setting up Deductions on the Deduction Maintenance window, a Payment Summary Type option must be selected for each Deduction to determine if and how they will appear on payment summaries. For each Deduction, choose from one of the following types:

  • None - Select this option for Deductions that are not required to appear on the PAYG Payment Summary.
  • Deductions - Select this option for Deductions that are required to appear on the PAYG Payment Summary, e.g. Union Fees.
  • Workplace Giving (DGR) - Select this option for pre-tax deductions to charity donations.

"Workplace Giving (DGR)" Deductions should be set up as pre-tax Deductions, i.e. the Post-Tax option should be unticked, if you do not want the Deduction to affect the Gross Income in reports.

Non-Cash Benefits

Fringe Benefit Tax amounts are included in payment summaries. Fringe Benefits are set up as Non-Cash Benefits on the Non-Cash Benefits maintenance window - ensure that the Payment Method is set to "Fringe Benefit".


Amounts for reportable employer superannuation contributions (RESC) are included in payment summaries. On the Superannuation Maintenance window, ensure that all reportable contributions have the RESC option ticked. Employer contributions you make for an employee are reportable where all of the following apply:

  • your employee influenced the rate or amount of super you contribute for them
  • the contributions are additional to the compulsory contributions you must make under any of the following:
    • super guarantee law
    • an industrial agreement
    • the trust deed or governing rules of a super fund
    • a federal, state or territory law.

Contributions you make that are not reportable employer superannuations contributions are any compulsory contributions that you must make for your employee.

See Reportable employer superannuation contributions at the ATO's website for full information on what types of employer contributions are and are not reportable.


The Business and Personal Services payment summary contains information on contractors used by your company. Contractors are set up as employee records on the Employee Maintenance window - to mark an employee record as a contractor, select "Contractor" from the Full-time/Part-time/Contractor dropdown on the Employee Details tab.

Generating Payment Summaries

Payment Summaries are generated from the Payment Summaries tab of the Print Reports window. As with other reports, you can specify ranges of records to include in a payment summary, e.g. if you want to generate an Individual Non-Business payment summary for a single employee or for a small group of employees.

Ensure that all Current and One-Off pays are closed before generating payment summaries - some data in open pays may not appears on payment summaries.

When a payment summary report is run, the system draws in all relevant pay data from the included records to calculate the values that appear on the report.

In addition to employee's wages/salary and the records mentioned above, some payment summary data is taken from the values that are entered in the Termination Wizard as part of the Current Pay process. In particular, the Employment Termination Payment summary is calculated based on the values entered into the Termination Wizard, and certain lump sum values from the wizard are included in the Individual Non-Business payment summary.

Amending Payment Summaries

If you have submitted a payment summary that contained incorrect data, then once you have corrected the data in the Exo Payroll system, you can correct the payment summary by generating and submitting an amended payment summary. When amending a payment summary, you only need to submit the records that need to be corrected.

Amended versions of each payment summary report are available on the Payment Summaries tab of the Print Reports window. To generate an amended payment summary, select the "Amended" report that corresponds to the type of payment summary you need to amend, e.g. to generate an amendment to the Individual Non-Business payment summary, select "Amended INB". You can use the filtering options to select only those employees whose data has been updated.


When generating payment summaries, the system performs several validation checks on your data to ensure that it is suitable for submission to the ATO. Common validation errors and their solutions are discussed below.

"Company invalid data found."

If your company is based in Australia, you cannot select "OTH" as a state. Correct this on the Employer details section of the Company Setup screen.

"Please enter Contact Name."
"Please enter Contact Number."

Details of the contact person for payment summary enquiries must be entered on the Print Report window when generating payment summaries.

"The Australian Business Number (ABN) provided is not valid."

Correct this on the Deduction Maintenance window0  .

Special characters

Company Name, Company Address and Employee Name fields can only include characters like:

a-z A-Z 0-9 ( ) space & / ' " - . @ # < >

Check the company details on the Deduction Maintenance window1  . You can use the Employees Report to check all employees' address details for the presence of special characters.

"TFN details not found for employee."
"Birth date required."

A Tax File Number (TFN) and a birth date must be entered on the Deduction Maintenance window2 for all employees who will be included in the PSAR. You can use the Employees Report to check all employee records and see which are missing details.

"Invalid address data found for employee."

Address details must be entered on the Deduction Maintenance window3 for all employees who will be included in the PSAR. Ensure that the Country field is not blank and that the state is not "OTH".

"ABN details not found for contractor."

An Australian Business Number (ABN) must be entered on the Deduction Maintenance window4 for all contractors who will be included in the PSAR.

"Invalid INB transaction data found for employee."
"Invalid ETP transaction data found for employee."

An employee's income tax for the financial year cannot exceed their income for the financial year. Check the date ranges that were specified for the report. Check the Trial Balance report for the financial year, with the Physical Pay Date option turned on. Look for any transactions which sum to a negative or small grand total, including one-off or irregular pays. Query by pay period and check for out-of-order or out-of-range pay numbers or head counts.

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