PAYGW Reminders for Activity Statement Lodgments

To help employers meet their PAYG withholding (PAYGW) obligations, the ATO will be sending reminders to some employers to lodge their activity statements.

These reminders will include amounts the ATO has on record, such as:

• PAYG withheld amounts reported through Single Touch Payroll (STP)

• Any pre-filled amounts, including GST instalments and PAYG instalments (if using the instalment amount option)

The reminders are designed to give employers time to review and, if necessary, correct the amounts before lodging their activity statements.

What Happens if You Don’t Lodge on Time

If an employer does not lodge by the specified date, the ATO will:

• Assume the amounts it has on record are correct and complete

• Add these amounts to the employer’s account as due and payable

• Potentially finalise the activity statement and consider it lodged, unless other obligations (like GST) remain outstanding

Registered tax agents will receive a list of clients who have been sent these reminders, so they can take any necessary actions on their behalf.

Next Steps for Employers

• If the amounts are incorrect, you will need to lodge a revised activity statement to adjust them.

• If the information is correct, no further action is required.

These reminders are a helpful way for employers to stay on top of their PAYGW obligations and avoid penalties. At Addition Accounting, we can help review your records and ensure your activity statements are lodged accurately and on time.