Single Touch Payroll (STP) Basics

Single Touch Payroll (STP) requires employers to report through STP. This means, every time you do a pay run, you have to send the ATO your STP data.
Using compliant payroll software, employers have to report employee tax and super info to the ATO with every ‘payroll event’, instead of every month or quarter.

Single Touch Payroll – The Short Version

The Employer

The Employer

Each pay run, the wages, PAYG tax and superannuation data is sent to the ATO via the STP process.

The Ato

The ATO

Pay run data is matched by the ATO to the employer and employee, then sent to the employee’s MyGov account.

The Employee

The Employee

The employee can log into MyGov to see wages, PAYG tax and super, then lodge their tax return at EOFY. Get Help With STP.

Single Touch Payroll – The Long Version

What does the employer need to do?

1. Employer records employees’ wages using payroll software
2. Payslips are generated and sent to employees
3. Wages are paid via internet bank transfer
4. Employee receives payment for salary or wages into their bank account
5. Employer ‘files’ the pay-run event information, sending to the ATO
6. Employer makes “Finalisation Declaration” at the end of the financial year. The employer will no longer need to provide PAYG Payment Summaries to employees at the end of the financial year or lodge a PSAR with the ATO
(The Finalisation Declaration replaces the PAYG Payment Summaries and PSAR. Please contact your BAS or Tax Agent as the End of Year Payroll reconciliations will still need to be completed as in previous years.)

What pay-run data is sent to the ATO?

• Year-to-date salary or wages information
• Year-to-date PAYG Tax withheld
• Year-to-date Superannuation accrued and paid

What does the ATO do with the pay-run data?

• Match pay-run data to the employer / employee account
• Send pay-run data to the employees’ myGov account where the employee can log in to view their wages, PAYG tax & superannuation information
• Pre-fill wages, PAYG tax and super information into the employees’ income tax returns, which can then be lodged through myTax, or via a Tax Agent

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