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Complete the egc worksheet if you've received more than two PAYG payment summaries (Individual).

To open the egc worksheet:

  • Press Enter in the (Press enter for details) box at item 1: Salary or wages—Label G 
  • Click label G
  • Select Worksheets on the Navigation Pane and click Additional PAYG Payment Summary
  • Select Preparation > Schedule > egc Additional PAYG Payment summary.

We'll add up the tax deductions and salary amounts and filter the result through to label G. See Additional payment summaries egc example below:

What do I need to complete the worksheet?

You'll need:

  • Paper or electronic copies of Individual PAYG payment summaries, see Payment summary schedule (PS) and
  • Foreign payment summaries received by your client from their employer.

Or you can use the ATO Pre-fill to download reports and check what the ATO has received from the employer. See Pre-fill Manager.

Tax Pre-fill from the ATO

Pre-fill Manager functionality allows you to download reports via the Practitioner Lodgment Service (PLS). The reports contain data to pre-fill your individual clients' tax returns. These reports are available in PDF format. See Pre-fill Manager.

Also see Pre-fill availability on the ATO website for more information.

Additional payment summaries worksheet egc example

The sum of all entries for:

  • Item 2: Allowances, earnings, tips, director’s fees etc., label K
  • Item 3: Employer Lump sum payments:
    • Amount A in lump sum payments box, label R
    • 5% of amount B in lump sum payments box, label H
  • Total Reportable fringe benefits; the sum of:
    • Item IT1: Employers exempt from FBT under section 57A of the FBTAA 1986, label N.
    • Item IT1: Employers not exempt from FBT under section 57A of the FBTAA 1986, label W.
  • Item IT2: Reportable employer superannuation contributions, label T.

On screen additional information is provided in relation to:

  • Paid parental leave (PPL)
  • Foreign payment summaries
  • Working holiday makers.

The ATO provides 5 sets of labels for PAYG payment summaries.

During data entry, the full details for the first two payment summaries are visible. These are at Item 1: Salary or wages—Labels C and D.

Full details of every payment summary you've entered at Item 1 or in the egc get lodged via PLS.

The printed copy:

  • displays the first four payment summaries at labels C, D, E and F
  • adds together the amounts of any other entries and include the amount at label G
  • displays the wording Refer attached schedule in the Employer name field.

 

CCH References

2-133 Means tested family assistance (PPL)

21-033 Working holiday makers

35-055 Reporting of benefits on payment summaries

39-030 Employees "exempt" from SG (PPL)

42-018 Working holiday makers rates