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 Phase 2 reporting help
We have a number of resources to help with transitioning to STP Phase 2 reporting.
Factsheet and checklists
- Expanding Single Touch Payroll (Phase 2). This information is also available as a PDF – see Expanding Single Touch Payroll (Phase 2) factsheet (PDF, 231KB)This link will download a file.
- Employer STP Phase 2 Checklist. This information is also available as a PDF – see Employer STP Phase 2 checklist (PDF, 232KB)This link will download a file.
- Tax and BAS professional STP Phase 2 checklist. This information is also available as a PDF – see Tax and BAS professional STP Phase 2 checklist (PDF, 230KB)This link will download a file.
Questions and mistakes
We've published web content addressing common STP Phase 2 reporting questions and mistakes.
We've also produced a series of short videos about the questions and mistakes we're seeing:
- Allowance principles
- Allowances (all purpose)
- Allowances (other)
- Cessation date and type
- Continuity of year-to-date amounts
- Country codes
- Pay code/item set up
- Reportable employer super contributions and salary sacrifice.
Other STP Factsheets
We've produced the following summary factsheet about STP reporting more broadly: Single Touch Payroll – get ready checklist.
To save a webpage as a PDF, select the PDF button at the top right-hand corner of the page.
Webinars
We have held a number of webinars to help support employers transitioning to STP and to start reporting.
It's important to refer to our website for the latest and most accurate information.
Webinar topic recordings |
Date recorded |
Description |
Audience |
---|---|---|---|
The Single Touch Payroll Expansion (Phase 2) |
25 November 2021 |
Information on Single Touch Payroll (Phase 2), including:
|
Employers and tax professionals |
18 November 2021 |
Information on Single Touch Payroll (Phase 2), including:
|
Employers and tax professionals |
|
22 October 2021 |
Information on Single Touch Payroll (Phase 2), including:
|
Employers and tax professionals |
|
7 October 2021 |
Information on Single Touch Payroll (Phase 2), including:
|
Employers and tax professionals |
|
22 September 2021 |
Information on Single Touch Payroll (Phase 2), including:
|
Employers and tax professionals |
|
2 June 2021 |
Changes to Single Touch Payroll reporting obligations for closely held payees from 1 July 2021, including:
|
Employers and tax professionals |
|
29 March 2021 |
Information on Single Touch Payroll (Phase 2), including:
|
Employers and tax professionals |
|
End of financial year processing through Single Touch Payroll |
14 February 2019 |
Information on how to process your end of year data correctly, including:
|
Large employers and multinationals |
Other digital resources
Media: STP expansion (STP phase 2)
https://tv.ato.gov.au/ato-tv/media?v=bi9or7od8o74p1External Link (Duration: 00:59)
Browse atoTV to find other helpful videos and podcasts about STP, including:
- Single Touch Payroll Phase 2 Tax inVoice podcast episode discussing the benefits of STP Phase 2 for employers and employees, the changes, key dates, what employers can do to prepare and the support we have available - 9 November 2021.
- Single Touch Payroll Tax inVoice podcast episode discussing why STP was introduced, how to comply with the reporting requirements, and what to do if you haven't started reporting – 22 November 2019.
Subscribe to Tax inVoice, our podcast channel, for the latest tax and super information.
Media releases
- 24 June 2022 – Time to switch to Single Touch Payroll Phase 2
- 13 February 2019 – Statement from Commissioner Chris Jordan about transition to Single Touch Payroll for small employers
- 11 October 2018 – ATO encourages employers to update to real-time payroll reporting