STP - ATO Guidelines

Below are some helpful links to the ATO website regarding Employer Reporting Guidelines.

Please note that this is not an extensive list, so please refer to the ATO for your requirements and/or your Tax Accountant.

Employer Reporting Guidelines

These guidelines explain the requirements for Single Touch Payroll (STP) Phase 2 reporting using STP-enabled software.

Paid Leave

You will now need to separately report the following leave payments made to your employees in your STP Phase 2 report:

• other paid leave (paid leave type O)
• paid parental leave (paid leave type P)
• workers’ compensation (paid leave type W)
• ancillary and defence leave (paid leave type A)
• cash out of leave in service (paid leave type C)
• unused leave on termination (paid leave type U).

Allowances

In Phase 1 reporting, some allowances are reported separately, and some are reported as part of Gross. This has changed for STP Phase 2.

There are 3 steps you should follow to work out how to report allowances in STP Phase 2:

1. Identify whether the amount is a reportable allowance
2. Identify whether the allowance needs to be disaggregated
3. Identify the purpose of the allowance.