Guidance note 2: Preparing a payment times report

This guide is for reporting entities under the Payment Times Reporting Act 2020 (the Act). It provides guidance on how to prepare a payment times report. It may also help users of the Payment Times Reports Register to understand the calculations and basis for preparation of payment times reports.


GN2: Preparing a payment times report [PDF 321 kB]


When to prepare a report

  • Reporting deadline
  • Mergers and acquisitions

Report data

  • Information to prepare a report
  • Small Business Identification Tool information
  • Record keeping

Payment times report content

  • Required content
  • Other content
  • Reporting for groups
  • Reporting nil values
  • Misleading information

Submitting a payment times report

  • The Payment Times Reporting Portal
  • Signing reports and declarations
  • Publication of reports