Reporting the amounts you have paid

Explanations of what payments you need to report and how to do it.

Last updated 12 November 2023

STP Phase 2 doesn't change the payments you need to report through STP, but it does change how those amounts need to be reported.

These changes will make it easier to identify amounts that have specific tax, super or social security treatments. It will also help us with pre-fill, which will make it easier for your employees when they lodge their individual tax return.

You may need to report on:

Income types

Income types for STP Phase 2 and when to use them.

Disaggregation of gross

In STP Phase 2, all payment types are now reported consistently for each income type.

Allowances

The steps to follow to work out how to report allowances in STP Phase 2.

Back pays

As back payments are not a single type of payment, there is no single way to report them through STP.

Exempt foreign employment income

Salary sacrifice

You report salary sacrifice amounts and separately include the pre-sacrificed income amounts in your STP report.

Tax that has been withheld or paid

You are required to withhold amounts from payments and pay the amount you have withheld to us.

QC66099