Single Touch Payroll Phase 2 employer reporting guidelines

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 types H – Z

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 – family and domestic violence	Report to align with how the amount is shown on the employee's payslip. For example, if the amount is shown as ordinary pay on the payslip, report as Gross.
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
Salary continuance – payments under a commercially obtained policy	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: 10 Feb 2023QC 66099