Summary

PayGlobal DOES NOT cater employees with foreign employment income (FEI).

This means you will need to provide your employee with a PAYG payment summary – foreign employment instead of reporting their FEI income through STP.

Reporting Options

The options to report your employees FEI income are as follows:

Scenario 1 - Employee has only worked overseas for the tax year being reported.

1. Ensure the employee's employee record must be linked to a Contract that has that has Include in online tax reporting = No.
2. Run the PayGlobal report PGPRTAXA093A - PAYGW Payment Summary Annual Report just for the employee(s) that have FEI income.

   The only field the PayGlobal report won't give you is the Foreign tax paid, this is because there is no data source for in the database.

3. Download the PAYG payment summary – foreign employment form (NAT 73297) from the ATO website.
4. Copy the values from the PayGlobal Report to the corresponding field on the ATO Payment Summary form.
5. Enter the Foreign tax paid amount from whichever 3rd party data source you are using to record/calculate this amount.
6. Send to the employee and the ATO as per ATO instructions.

Scenario 2 - Employee has some time both in Australia and overseas for the tax year being reported.

This scenario is a lot more tricky because the ATO the employee's YTD income to be grouped by income type. Catering for this scenario should be discussed with your PayGlobal consultant. Options to consider:

• You may wish to exclude all FEI income from PayGlobal to avoid any issues with EFOY reconcilations
• You may wish to include all income in PayGlobal until EFOY and then reverse out the amounts that need to be reported on the PAYG payment summary – foreign employment form (NAT 73297).