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  • STP Phase 2 reporting – Quick reference guide

    This quick reference guide shows how to report some common payment types through Single Touch Payroll (STP) Phase 2:

    Payment types A – G

    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

    Payment types H – Z

    Payment type

    STP Phase 2

    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

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    Last modified: 14 Jul 2022QC 66099