Single Touch Payroll Phase 1 employer reporting guidelines

Information to help employers report under Single Touch Payroll (STP).

Last updated 3 April 2022

Single Touch Payroll (STP) is the way you report your employee's tax and super information to the ATO.

These guidelines aim to help you understand what is required for STP Phase 1 reporting through your STP Phase 1 enabled software.

Employers with 20 or more employees were required to start reporting from 1 July 2018.

Employers with 19 or fewer employees were required to start reporting from 1 July 2019 unless an exemption applied to them.

You will need to start reporting if you have not transitioned yet unless you:

have an exemption
have a deferral.

STP is part of the government's commitment to streamlining employer reporting obligations. It was legislated on 16 September 2016 as part of the Budget Savings (Omnibus) Act 2016External Link.

From 1 January 2022, the information you report using STP will change.

You can also refer to Single Touch Payroll Phase 2 Employer Reporting Guidelines.

Definition of terms

Find out about the definition of terms for STP employer reporting guidelines.

Expansion of STP (Phase 2)

Your digital service provider (DSP) will support your transition to STP reporting.

Transitioning from STP Phase 1 to STP Phase 2 reporting

Find out about how your digital service provider (DSP) will support your transition to STP reporting.

How to report employment and tax information through STP Phase 2

Information about how you will need to determine how to report through STP.

Rules of reporting through STP

Your STP report will include minimum reporting requirements for you to meet your STP obligations.

Payments you must report

Find out about payments you must report.

Correcting information reported through STP

Find out about correcting information reported through STP.

Finalising your STP data

Finalising your STP data is how you let us know your STP reporting is complete for an employee for a financial year.

Changing your payroll solution or employees’ Payroll IDs

Find out about how to change your payroll solution or employees' Payroll IDs.

What employees need to know

Information to help employees find out what they need to know.

QC54550