This quick reference guide shows how to report some common payment types through Single Touch Payroll (STP) Phase 2
Payment Types
|
Payment type |
STP Phase 2 |
|---|---|
|
Allowance – accommodation – domestic, amount does not exceed ATO reasonable amount |
Not reported |
|
Allowance – accommodation – domestic, amount exceeds ATO reasonable amount |
Travel allowances (allowance type RD) |
|
Allowance – accommodation – overseas, for business purposes |
Other allowances (allowance type OD) with the description G1 (general) |
|
Allowance – accommodation – overseas, for private purposes |
Other allowances (allowance type OD) with the description ND (non-deductible) |
|
Allowance – car – flat rate |
Other allowances (allowance type OD) with the description V1 (Private vehicle) |
|
Allowance – cents per km - for a car in excess of the ATO rate for business related travel. |
Cents per km allowance (allowance type CD) |
|
Allowance – cents per km – for a car up to the ATO rate for business related travel |
Cents per km allowance (allowance type CD) |
|
Allowance – cents per km – for private travel such as travel between home and work. |
Other allowances (allowance type OD) with the description ND (non-deductible) |
|
Allowance – cents per km – for vehicles other than a car such as a motorbike or van. |
Other allowances (allowance type OD) with the description V1 (Private vehicle) |
|
Allowance – confined spaces |
Task allowances (allowance type KN) |
|
Allowance – danger |
Task allowances (allowance type KN) |
|
Allowance – dirt |
Task allowances (allowance type KN) |
|
Allowance – district |
Task allowances (allowance type KN) |
|
Allowance – driving licence |
Qualification and certification allowances (allowance type QN) |
|
Allowance – equipment – where equipment is supplied by employee for business purposes |
Tool allowances (Allowance type TD) |
|
Allowance – first aid |
Task allowances (allowance type KN) |
|
Allowance – freezer |
Task allowances (allowance type KN) |
|
Allowance – height |
Task allowances (allowance type KN) |
|
Allowance – higher duties |
Task allowances (allowance type KN) |
|
Allowance – home office equipment |
Other allowances (allowance type OD) with the description H1 (Home office) |
|
Allowance – industry |
Task allowances (allowance type KN) |
|
Allowance – Internet |
Other allowances (allowance type OD) with the description H1 (Home office) |
|
Allowance – laundry – for cleaning of approved uniforms in excess of the ATO approved limit. |
Laundry allowance (allowance type LD) |
|
Allowance – Laundry – for cleaning of approved uniforms up to the ATO approved limit |
Laundry allowance (allowance type LD) |
|
Allowance – laundry – for the cost of laundering deductible conventional clothing |
Other allowances (allowance type OD) with the description G1 (general) |
|
Allowance – laundry – for the cost of laundering uniforms for private purposes |
Other allowances (allowance type OD) with the description ND (non-deductible) |
|
Allowance – leading hand |
Task allowances (allowance type KN) |
|
Allowance – liquor licence |
Qualification and certification allowances (allowance type QN) |
|
Allowance – living away from home (FBT) |
Not reported – but may form part of RFBA |
|
Allowance – locality |
Task allowances (allowance type KN) |
|
Allowance – loss of licence |
Qualification and certification allowances (allowance type QN) |
|
Allowance – meals and incidentals – domestic, amount does not exceed ATO reasonable amount. |
Not reported |
|
Allowance – meals and incidentals – domestic, amount exceeds ATO reasonable amount |
Travel allowances (allowance type RD) |
|
Allowance – meals and incidentals – overseas, amount exceeds ATO reasonable amount |
Travel allowances (allowance type RD) |
|
Allowance – on call – ordinary hours |
Task allowances (allowance type KN) |
|
Allowance – on call – outside ordinary hours |
Overtime |
|
Allowance – overtime meals – amount does not exceed the ATO reasonable amount |
Not reported |
|
Allowance – overtime meals – amount exceeds the ATO reasonable amount |
Overtime meal allowance |
|
Allowance – recognition of skill level |
Task allowances (allowance type KN) |
|
Allowance – secondment |
Task allowances (allowance type KN) |
|
Allowance – site |
Task allowances (allowance type KN) |
|
Allowance – supervisor |
Task allowances (allowance type KN) |
|
Allowance – tools of trade |
Tool allowances (allowance type TD) |
|
Allowance – transport – for private purposes |
Other allowances (allowance type OD) with the description ND (non-deductible) |
|
Allowance – transport – payments for the cost of transport for business related travel traceable to a historical award in force on 29 October 1986 |
Award transport payments (allowance type AD) |
|
Allowance – transport – payments for the cost of transport for business related travel not traceable to a historical award in force on 29 October 1986 |
Other allowances (allowance type OD) with the description T1 (fares) |
|
Allowance – travel – for private purposes |
Other allowances (allowance type OD) with the description ND (non-deductible) |
|
Allowance – travel – part day |
Other allowances (allowance type OD) with the description ND (non-deductible) |
|
Allowance – travel time – ordinary hours |
Gross |
|
Allowance – travel time – outside ordinary hours |
Overtime |
|
Allowance – wet weather |
Task allowances (allowance type KN) |
|
Allowance – working with children check |
Qualification and certification allowances (allowance type QN) |
|
Back pay – total is below Lump sum E threshold |
The payment type that matches the payment. For example, back pay of ordinary pay = gross, back pay of higher duties allowance = task allowance (allowance type KN). |
|
Back pay – accrued less than 12 months before date of payment |
The payment type that matches the payment. For example, back pay of ordinary pay = gross, back pay of higher duties allowance = task allowance (allowance type KN). |
|
Back pay – accrued more than 12 months before date of payment |
Lump sum E |
|
Bonus – Christmas |
Bonus and commission |
|
Bonus – ex-gratia, in respect of ordinary hours of work |
Bonus and commission |
|
Bonus – paid to employee that has resigned to encourage withdrawal of resignation |
Return to work payment (Lump sum W) |
|
Bonus – paid to end industrial action |
Return to work payment (Lump sum W) |
|
Bonus – paid to ex-employee to return |
Return to work payment (Lump sum W) |
|
Bonus – performance |
Bonus and commission |
|
Bonus – referral |
Bonus and commission |
|
Bonus – relating entirely to time worked outside ordinary hours |
Overtime |
|
Bonus – retention |
Bonus and commission |
|
Bonus – sign-on |
Bonus and commission |
|
Breach of rest break payment |
Gross |
|
Call back payment |
Overtime |
|
Commission |
Bonus and commission |
|
Directors’ fees – working or non-working director |
Directors’ fees |
|
Flexi time – hours worked and taken |
Gross |
|
Identifiable overtime component of annualised salary |
Overtime |
|
Leave – annual – cashed out in service |
Cash out of leave in service (paid leave type C) |
|
Leave – annual – taken |
Other paid leave (paid leave type O) |
|
Leave – bereavement |
Other paid leave (paid leave type O) |
|
Leave – carer’s |
Other paid leave (paid leave type O) |
|
Leave – community service |
Ancillary and defence leave (paid leave type A) |
|
Leave – compassionate |
Other paid leave (paid leave type O) |
|
Leave – defence |
Ancillary and defence leave (paid leave type A) |
|
Leave – domestic violence |
Other paid leave (paid leave type O) |
|
Leave – family |
Other paid leave (paid leave type O) |
|
Leave – firefighting service |
Ancillary and defence leave (paid leave type A) |
|
Leave – gardening |
Other paid leave (paid leave type O) |
|
Leave – jury duty |
Ancillary and defence leave (paid leave type A) |
|
Leave – long service – cashed out in service |
Cash out of leave in service (paid leave type C) |
|
Leave – long service – taken |
Other paid leave (paid leave type O) |
|
Leave – parental – employer paid |
Paid parental leave (paid leave type P) |
|
Leave – parental – government paid (GPPL) |
Paid parental leave (paid leave type P) |
|
Leave – personal – cashed out in service |
Cash out of leave in service (paid leave type C) |
|
Leave – personal – taken |
Other paid leave (paid leave type O) |
|
Leave – RSPCA |
Ancillary and defence leave (paid leave type A) |
|
Leave – sick |
Other paid leave (paid leave type O) |
|
Leave – State Emergency Service (SES) |
Ancillary and defence leave (paid leave type A) |
|
Leave – study |
Other paid leave (paid leave type O) |
|
Leave – paid on termination – annual leave or leave loading accrued after 17 August 1993 paid on a normal termination |
Unused leave on termination (paid leave type U) |
|
Leave – paid on termination – long service leave accrued after 17 August 1993 paid on a normal termination |
Unused leave on termination (paid leave type U) |
|
Leave – paid on termination – annual leave or leave loading accrued after 17 August 1993, termination for genuine redundancy, invalidity or early retirement scheme reasons |
Lump sum A, type code R |
|
Leave – paid on termination – unused annual leave or leave loading paid on termination that accrued before 17 August 1993 |
Lump sum A, type code T |
|
Leave – paid on termination – long service leave that accrued between 16 August 1978 and 17 August 1993. |
Lump sum A, type code T |
|
Leave – paid on termination – long service leave that accrued before 16 August 1978 |
Lump sum B |
|
Loadings – annual leave loading (demonstrably referable to a loss of overtime) |
Overtime |
|
Loadings – annual leave loading (standard) |
Leave type O |
|
Loadings – casual loading |
Gross |
|
Ordinary hours |
Gross |
|
Overtime |
Overtime |
|
Penalties – public holiday |
Gross |
|
Penalties – shift |
Gross |
|
Public holiday - day not worked |
Report as if the employee had worked (Gross and any other relevant payment types) |
|
Rostered day off (RDO) – hours cashed out in service |
Leave type C |
|
Rostered day off (RDO) – hours taken |
Leave type O |
|
Time off in lieu (TOIL) – hours taken |
Other paid leave (leave type O) |
|
Time off in lieu (TOIL) – hours cashed out in service |
Overtime |
|
Travel time – Excess, for travel outside ordinary hours |
Overtime |
|
Workers’ compensation – no work is performed |
Leave type W |
|
Workers’ compensation – paid after termination |
Leave type W |
|
Workers’ compensation – top-up, no work is performed |
Leave type W |
|
Workers’ compensation – top-up, work is performed |
Gross |
|
Workers’ compensation – work is performed |
Gross |
To enable STP Phase 2, refer to this article: Enabling STP Phase 2.