Your pay day using Single Touch Payroll reporting will look almost the same as it did before.
Simple rule: does your payroll scenario involve a payment subject to withholding?
- Yes - if a payment or additional payment is made and is subject to withholding, then the employer is required to report in a Pay Event.
- No - if a payroll scenario contains no payment, for example, when information has previously been reported, under an incorrect salary and wage item and there is no additional payment to the employee, then you can report it in the next regular Pay Event, or fix/correct it in an Update Event.
Payments not subject to withholding are not reported via STP.
|Regular pay cycle|
When you carry out payroll at fixed regular intervals, to remunerate employees. E.g. weekly, fortnightly or monthly.
Submit through pay event.
|ABN / Branch|
You can report separately based on how the employee records are managed, this will result in corresponding Employment Income Statements for each instance reported.
Submit separate pay events for each PAYG withholding branch, established with the ATO.
An out of cycle payment is when you carry out specific payroll activities for an individual employee on any day and can include commissions, bonus payment, payment in advance or back payments.
Note: where a payment in advance is treated as a loan it is not subject to withholding and does not have to be reported.
|Allowances and deductions|
You will report each allowance and each deduction by the type of allowance and deduction. Refer to ATO's Withholding for allowances for more information.
|submit through pay event.|
|Employment termination payments (ETP)|
An employment termination payment is required to be reported in a payroll event, on or before the day payment is made to the employee.
If the payment is not made on the regular pay cycle payment date, you may choose to treat the payment as an out of cycle payment and defer the reporting, to the next regular pay cycle payment date.
submit through pay event.
Note: When processing a termination and reversing, the same dates need to be applied so it is reported correctly through STP.
|End of financial year||See Simplified End of Year with Single Touch Payroll Guide|
|Correcting employee information||When the employee year-to-date information you last reported to the ATO does not reflect the information in Attaché payroll, you should submit the latest information to the ATO.|
|Overpayment within a financial year||An overpayment is when you have mistakenly overpaid an employee, the appropriate wages and entitlements due, under the employee’s contract of employment.|
|Misclassification with no additional payment|
A misclassification is when information has previously been reported under an incorrect salary and wage item and there is no additional payment to the employee.
|Where an employee is reported under the incorrect ABN or withholding branch|
If an employee has been reported under an incorrect ABN, then you need to report these amounts under the correct ABN and adjust the employee YTD amounts on the incorrect ABN.
|Full file replacement||A full file replacement provides the ability for you to replace the latest payroll event file that was sent to the ATO in error, or contains significant corrupt data.||Submit a fix via Update event.|
|Commencing and ceasing employment||Description||Solution|
The commencement date, employee withholding details, TFN declaration.
|submit through Pay event|
|Transition to STP||Description||Solution|
|Transition between BMS (business management software) during financial year|
There are times when an employer, already STP reporting, changes from one BMS to another during a financial year.
|submit via Update event|