News, events and resources

STP employer reporting guidelines

These guidelines aim to help you understand what you are required to report through your STP-enabled software. This will depend on whether your digital service provider has transitioned to STP Phase 2 reporting.

• Single Touch Payroll Phase 1 employer reporting guidelines
• Single Touch Payroll Phase 2 employer reporting guidelines

STP reporting help

We have several resources to help with transitioning to STP Phase 2 reporting and to assist with STP reporting more broadly.

Checklists

• Expanding Single Touch Payroll Phase 2
• Employer STP Phase 2 checklist
• Tax and BAS professional STP Phase 2 checklist
• STP checklists – Get ready and Start reporting

Questions and mistakes

We've published information addressing common STP Phase 2 reporting questions and mistakes.

We've also produced a series of short videos clarifying the questions and mistakes we're seeing:

• Allowance principlesExternal Link
• Allowances – all purposeExternal Link
• Allowances – otherExternal Link
• Cessation date and typeExternal Link
• Continuity of year-to-date amountsExternal Link
• Country codesExternal Link
• Pay code or item set upExternal Link
• Reportable employer super contributions and salary sacrificeExternal Link.

Webinars

We've held several webinars to help support employers transitioning to STP and to start reporting.

It's important to check for the latest and most accurate information at Single Touch Payroll.

The following recordings are helpful resources but may include dated information.

Webinar recordings for employers and tax professionals

Single Touch Payroll Expansion (Phase 2) webinars

The Single Touch Payroll Expansion (Phase 2) webinar recorded on 25 November 2021External Link includes:

• 0:00 – introduction
• 3:27 – all-purpose rates and allowances
• 6:27 – annualised salaries
• 9:53 – other allowances
• 14:23 – TFN declarations
• 16:41 – 100% salary sacrifice
• 19:42 – paid parental leave
• 21:51 – mid-year transition to STP Phase 2
• 32:54 – next steps.

The Single Touch Payroll expansion (Phase 2) recorded on 18 November 2021External Link includes:

• 0:00 – introduction
• 5:34 – salary sacrifice
• 25:24 – other parts of pay, including reportable employer superannuation contributions and reportable fringe benefits amounts
• 31:35 – reporting deductions
• 33:45 – discussion with Services Australia on voluntary Child Support reporting
• 1:00:50 – next steps.

The Single Touch Payroll expansion (Phase 2) recorded on 22 October 2021External Link includes:

• 0:00 – introduction
• 5:40 – discussion with the Fair Work Ombudsman
• 15:02 – disaggregation of gross part 2
• 15:02 – paid leave
• 38:03 – allowances
• 1:04:17 – annualised salaries and all-purpose allowances
• 1:14:40 – next steps.

The Single Touch Payroll expansion (Phase 2) recorded on 7 October 2021External Link includes:

• 0:00 – introduction
• 5:41 – employment conditions
• 9:40 – tax treatments
• 24:05 – income types and country codes
• 41:03 – disaggregation of gross part 1
• 59:14 – lump sums and terminations
• 1:06:15 – reporting tax withheld
• 1:18:00 – key messages.

The Single Touch Payroll expansion (Phase 2) recorded on 22 September 2021External Link includes:

• 0:00 – introduction
• 3:20 – our journey so far
• 14:08 – what isn't changing
• 21:59 – a message from Services Australia
• 37:49 – the employer reporting guidelines
• 49:34 – engagement, communications and support
• 58:32 – panel discussion

The Single Touch Payroll expansion (Phase 2) recorded on 29 March 2021External Link includes:

• what is Single Touch Payroll (Phase 2)
• what the changes will mean for you
• what you can do to get ready.

Closely held payees and Single Touch Payroll

The Closely held payees and Single Touch Payroll webinarExternal Link was recorded on 2 June 2021 and covers changes to Single Touch Payroll reporting obligations for closely held payees from 1 July 2021. These include:

• what a closely held payee is
• some common business practices relating to closely held payees
• options for reporting closely held payees via STP.

Large employers and multinationals

The End of financial year processing through Single Touch Payroll webinarExternal Link was recorded on 14 February 2019. It has information on how to process your end of year data correctly, including:

• finalising data
• amendments after finalisation
• overpayments relating to previous financial years
• what to tell your employees.

Other digital resources

Browse ATOtvExternal Link to find other helpful videos about STP.

Media releases

• 24 June 2022 – Time to switch to Single Touch Payroll Phase 2