Registrations
When you employ workers, you may need to register for pay as you go (PAYG) withholding or fringe benefits tax (FBT).
You can add or cancel these registrations under Profile in Online services for business.
How to add a tax type
To add a tax type:
- at 'Tax registrations' select Add
- select Registration tax type from the drop-down menu
- type the details as prompted
- select Next
- review the summary
- select the declaration, then Submit.
How to update a tax type
To update a tax type:
- select Update next to the relevant tax type to be updated
- type the required updates
- select Next
- review the summary
- select the declaration, then Submit.
How to cancel a tax type
To cancel a tax type:
- select Cancel next to the account type to be cancelled
- type the date the cancellation takes effect and select the reason for cancellation
- select Next
- review the summary
- select the declaration, then Submit.
Annual pay as you go withholding report
You must lodge your PAYG withholding annual report at the end of each financial year. You lodge this under the Lodgment menu in Online services for business:
- select Lodgments
- select File transfer.
Tax file number (TFN) declaration
Lodge an employee TFN declaration
Don't lodge your report or payees’ completed TFN declarations with us if:
- you’re using Single Touch Payroll (STP) Phase 2-enabled reporting software
- your STP Phase 2 reporting already includes the information we need
- you must keep your employees' completed TFN declarations for your records
- your payee has given you a printout of their employee tax details summary from ATO online services, but you must keep a copy for your records.
You can lodge the TFN declaration using either:
- File transfer facility
- select Lodgments
- select File transfer
- Standard Business Reporting (SBR)External Link
- your accounting or payroll software must be SBR-enabled to use SBR
- you can check with your digital service provider if your software is SBR-enabled.
TFN declaration data
You can lodge your TFN declaration data under the Lodgments menu in Online services for business:
- select Lodgments
- select File transfer.
Single Touch Payroll
Single Touch Payroll (STP) functions include:
- STP reporting
- STP deferral and exemption requests.
STP reporting
If your business is using Single Touch Payroll (STP) reporting, you can view payroll transactions, including PAYG withholding and gross payment amounts.
The STP reporting screen provides a list of the STP reports you have successfully lodged with us, and will display:
- all STP reporting event types (pay, update and adjustment)
- employer (payer) totals
- gross payments made to employee (payees)
- any PAYG withholding (where applicable).
We use these amounts to pre-fill labels W1 and W2 in activity statements.
Note: Updating events will only correct employee year-to-date amounts and will not include employer (payer) totals.
How to view STP reports
To view STP reports, select:
- Employees – STP reporting
- Reported date
- Effective date
- Branch ID
- Submission ID
- Event type
- Pay
- Update
- Adjustment
- Gross payments
- PAYG withholding.
You can then filter the data to view by financial year, date range, reporting branch or Business Management Software (BMS).
You can also download the STP report list:
- select Download to print or save in CSV or HTML.
STP deferral and exemption requests
You can request a deferral or an exemption for STP reporting for your eligible businesses:
Select Employees – STP deferrals and exemptions to submit requests for:
- operational deferral
- transitional deferrals
- concessional reporting
- recurring deferrals
- exemptions
- no requirement to report
- finalisation declaration deferrals.
You will receive an ATO receipt ID when a form is submitted. You'll be advised if the request has been accepted or has been sent for assessment. In this case, you'll be notified of the outcome.
The timeframe depends on the request type.
Superannuation
Small Business Superannuation Clearing House
To access the Small Business Superannuation Clearing House:
- select Employees
- select Small Business Superannuation Clearing house.
A new tab will open for the Super clearing house.
If your business is new to the clearing house, a Registration form will display. You'll need to complete the mandatory details and declaration.
Request stapled super fund details
If you have new employees, you may need to add and request their stapled super fund details from us. Before you request these details:
- Check that your authorised representatives in ATO online services have the 'Employee Commencement Form permission' so your payroll and onboarding staff can make stapled super fund requests.
- Establish an employment relationship link with your new employee by submitting a Tax file number declaration or Single Touch Payroll pay event.
How to add an employee
To add an employee:
- select Employees
- select Add
- complete the required information. This includes information identifying your employees and their employment details.
How to request a stapled super fund
To request a stapled super fund, select:
- Employees
- Employee super accounts – previous stapled super fund requests will be displayed
- Request to submit a new request – complete your employees' details
- Submit
- select the Declaration
- Yes – if you have more employees to request a stapled super fund for
- Submit – the outcome of the last request will be displayed at the top of the screen.
Then repeat the process.
Select the Cancel button to return to the Employee super accounts screen.
Check the status of your request
You can check the status of your request or requests from the Employee super accounts screen. You can view:
- Date requested
- Employee
- Status
- Fund ABN (if applicable)
- Member account number (if applicable).
All processed requests have a drop-down arrow with a message. Where applicable, further information specific to the employee including the ATO receipt ID will display.
Requests will remain visible for 6 months before being automatically removed from the Employee super accounts screen.
Other options
- Filter button
- available when 10 or more stapled super fund request outcomes are displayed on the Employee super accounts screen
- Clear – selecting clear will remove the filtered requirements and return you to the default state.
- Print friendly version – view will capture all information for each employee, regardless of the dropdown arrow being expanded.
- Download – will allow you to download the stapled super fund displayed in CSV or HTML format.
- Help – this button will be displayed on the right-hand side of the screen and will have information specific to the screen you're viewing, for example, if you don't have the employee's TFN – there will be a list of exemption codes you can use.
Lodge a super guarantee charge statement
You must pay your employees' superannuation in full, on time and to the right fund. If you do not meet your super guarantee obligations, you are liable for the super guarantee charge (SGC).
Download and complete the Super guarantee charge (SGC) statement (XLSX, 200KB).
To lodge a super guarantee charge statement, select:
- Communication
- Secure mail function
- New message
- Superannuation as the topic
- Lodge SGC statement as the subject
- Submit the completed form.