Additional PAYG payment summary (egc)

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