Overview
With the introduction of STP v2 the way data is collated in Payroll has changed to meet the new ATO reporting requirements. This page details the various amounts that may be reported to the ATO and specifies the conditions that must be met for each component (I.e. amount reported). If you haven't already, we recommend that you start with the Preparing for Single Touch Payroll Phase 2 documentation.
Further, please make sure you have read and understand the ATO's Employer Reporting Guidelines including the Payment Types and Disaggregation of gross sections.
Pay Data
Pay data is reported as a seperate record (Pay Event Employee) for each employee reported. It may include the following collections:
- Remunerations
- Deductions
- Superannuation Contributions
- Reportable Fringe Benefits
Remunerations
Remuneration information is reported on a per Income Stream Type (e.g. SAW) basis. Most employees will only have one income stream, however some may have more (e.g. a working holiday maker that transitions to an actual employee will have WHM and SAW income streams. The Income Stream Type can be set on the employee record on the Tax Information tab.
The payments that are reported as remuneration and the conditions required are listed below:
| Amount(s) | Conditions | Note(s) |
|---|---|---|
| PAYGW (Pay As You Go Withholding) | Payment Summary Location IS Tax Withheld | Amount is YTD. |
| Gross |
Payment Summary Location IS Gross Payment |
Amount is YTD. |
| Overtime | Pay Component Category IS Overtime and Payment Summary Location IS Gross Payments Box | Amount is YTD. |
| Bonus & Commission | Pay Component Category IS Bonus OR Pay Component Category IS Commission |
Amount is YTD. |
| Director's Fees | Pay Component Sub Type > Script Constant IS DIRECTORS_FEES | Amount is YTD. A standard Payroll setup will already use this PCST (Director's Fees). |
| CDEP (Community Development Employment Project) | Payment Summary Location IS CDEP | Amount is YTD. |
| Paid Leave |
Pay Component Sub Type > STP Type Code IS ONE OF: |
Amounts are YTD. May have multiple payments. Payments reported are grouped per STP Type Code. |
| Allowances | Pay Component Sub Type > STP Type Code IS ONE OF: CD, AD, LD, MD, RD, TD, OD, KN, QN |
Amounts are YTD. May have multiple payments. Payments reported are grouped per STP Type Code. |
| Salary Sacrifices | Pay Component Sub Type > STP Type Code IS ONE OF: S, O |
Amounts are YTD. May have multiple payments. Payments reported are grouped per STP Type Code. |
| Lump Sums | Pay Component Sub Type > STP Type Code IS ONE OF: R, T, B, D, E, W |
Amounts are YTD. May have multiple payments. Payments reported are grouped per STP Type Code. |
| Terminations | Payment Summary Location IS ETP | May have multiple termination payments. Each termination payment may have a Taxable, Tax Free and PAYGW amount. Terminations payments are grouped by ETP Type Code and date of payment. |
| Payment Summary Location IS ETP Tax Free | ||
| Payment Summary Location IS ETP Tax Withheld |
Deductions
Deduction data is reported on a per employee basis and is only collated and reported if any amounts exist in the year. Additionally, Child Support Amounts are only collated and reported if you have enabled this in the Branch Setup.
The amounts that are reported as deductions and the conditions required are listed below:
|
Amount
|
Condition(s)
|
Note(s)
|
|---|---|---|
| Union Fees | Payment Summary Location IS Union Fees | Amount is YTD. |
| Workplace Giving | Payment Summary Location IS Workplace Giving | Amount is YTD. |
| Child Support Deduction | Pay Component Sub Type > Script Constant IS CHILD_SUPPORT_DEDUCTIONS AND Employee Pay Component IS NOT Section 72A Notice |
Amount is YTD. Only available if enabled in Branch Setup. A standard Payroll setup will already use this PCST (Child Support). |
| Child Support Garnishee | Pay Component Sub Type > Script Constant IS CHILD_SUPPORT_DEDUCTIONS AND Employee Pay Component IS Section 72A Notice |
Amount is YTD. Only available if enabled in Branch Setup. A standard Payroll setup will already use this PCST (Child Support). |
Superannuation Contributions
Superannuation Contribution data is reported on a per employee basis. The amounts that are reported as contributions and the conditions required are listed below:
|
Amount
|
Condition(s)
|
Note(s)
|
|---|---|---|
| Ordinary Time Earnings (O) | IS OTE | Amount is YTD. Sum of OTE Amount field. |
| Reportable Employer Superannuation Contribution (R) | Pay Component Sub Type > Script Constant IS SUPER_SALARY_SACRIFICE OR ( Pay Component Sub Type > Script Constant IS EXTRA_SUPER AND Payment Summary Location IS NOT Non-Reportable ) |
Amount is YTD. A standard Payroll setup will already use these PCSTs (Salary Sacrifice-Superannuation and Additional Employer Super). |
| Super Liability (L) | Pay Component Sub Type > Script Constant IS EMPLOYER_SUPER | Amount is YTD. A standard Payroll setup will already use these PCSTs (Employer Super). |
Reportable Fringe Benefits
Reportable Fringe Benefit data is reported on a per employee basis and are collated from the FBT Summary record. The amounts that are reported take into consideration the relevant FBT Threshold.