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STP and activity statements

How we use Single Touch Payroll (STP) data to simplify employer reporting obligations.

Last updated 25 August 2024

Using STP data for activity statements

Employers report pay as you go (PAYG) withholding via STP. We use that same data to help prepare activity statements – enabling employers to ‘tell us once’.

PAYG withholding pre-fill for activity statements

From July 2023, PAYG withholding labels W1 and W2 will be pre-filled in ATO online services using the information reported through STP.

For more information, see ATO PAYG withholding pre-fill for activity statements.

Pre-fill has been made available for small and medium PAYG withholders from the:

  • July 2023 activity statement for monthly PAYG withholders
  • September 2023 activity statement for quarterly PAYG withholders.

You only need to change pre-filled amounts if they don't match your records. Most (but not all) PAYG withholding will be reported through STP. If you received pre-fill as part of the limited rollout, this change won't affect you. You continue to have access to pre-fill.

Digital service providers will determine which products they make pre-fill available in and when. If you use a product that already offers PAYG withholding pre-fill, the ATO's pre-fill may be made available for comparison.

Activity statement lodgment reminders

In FY24 we conducted the Lodgment reminder pilot. The pilot consisted of 3,000 randomly selected employers in the 2023–24 financial year. The pilot has now concluded. The pilot was an essential step in our ongoing work to use STP reporting to support clients in meeting their PAYG withholding obligations. We will review the results of this pilot to determine if we need to make any updates to our processes, guidance materials, or design before making any decisions to roll this system out more broadly.

For more information, see Lodgment reminder pilot.

On-demand activity statement lodgment report for agents

From November 2023, agents acting on behalf of employers will be able to access an updated on-demand activity statement lodgment report to see:

  • which of their clients have been issued a reminder
  • the proposed next action and timing.

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