Let me share with you some information about payment summaries.
Only businesses that are exempted from STP reporting and have marked their employees as Closely held employee in their Pay Run Defaults are able to generate and provide payment summaries to their employees. All employee earnings which are reported through STP can access their payment summary (Income Statements) via their MyGov accounts.
If any exempt businesses have lodged a successful (or partially successful) STP event during the financial year then they will not be given the option of publishing payment summaries. Rather, businesses will need to complete their end of year process by lodging an STP finalisation event.
You can check on Reports and select Single Touch Payroll in Employees tab if there are any STP successfully lodged for this financial year.