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Single Touch Payroll (STP) is the way that businesses in Australia electronically report salary and wages, pay as you go (PAYG) withholding and superannuation data to the ATO at the time of paying employees. Mandatory STP reporting commenced on 1 July 2018.

Single Touch Payroll Phase 2 (STP2) aims to reduce the burden on employers and remove the need for manual reporting to other government agencies. To achieve this there will be additional information you need to report, which should be captured in Attaché Payroll. The mandatory start date for STP Phase 2 reporting is 1 January 2022. 

The changes for STP2 include:

  • Employment and taxation conditions
  • Income type and country code
  • Disaggregation of gross
  • Salary sacrifice
  • Lump sums
  • Child support garnishees and child support deductions


What isn't changing?

  • The way you submit your STP report.
  • In scope payments.
  • STP reports are still due on or before pay day unless you are eligible for a reporting concession.
  • The types of payments that are in-scope for STP reporting.
  • Taxation and superannuation obligations.
  • End of year finalisation requirements.


We are providing three fixed-price STP2 consulting packages that include preparation and data checks, upgrading to Attaché version 21 and implementation services. Find out more




Find out about our STP2 consulting packages 


Look out for the upcoming release of Attaché version 21 for STP2 as well as  information webinars and news from your account manager.

In the meantime, you can: 


Visit the Single Touch Payroll area of the ATO website