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  • Single Touch Payroll employer reporting guidelines

    These guidelines aim to help you understand what is required for Single Touch Payroll (STP) reporting and your STP-enabled software.

    A PDF version of this content is also available

    In this content:

    Definition of terms

    These terms are referenced throughout the Single Touch Payroll employer reporting guidelines.

    • digital service provider – is anyone who develops or delivers digital services that assist the Australian community (and business) to meet their tax and super obligations
    • BMS ID – business management software identifier
    • income statement – this is the ATO equivalent of an employer-issued payment summary containing the annual STP data reported by employers. It is made available by the ATO on myGov. If an employee does not have a myGov account or access to the published data they can contact us.
    • finalise – generic term used to describe finalisation. This is where an employer is required to make a declaration to the ATO that they have provided all the information for each employee for a financial year. This is done by providing the finalisation indicator as a part of an employee’s STP report.
    • pay event – the file generated by STP-enabled software which includes payments subject to withholding, also known as the STP report
    • payee payroll ID – a unique number that identifies an employee
    • sending service provider – enable digital service providers to transmit data to the ATO via a standard platform (known as SBR ebMS3 messaging standard). They carry out the following actions on their behalf
      • facilitate the transmission of STP-compliant data received from an STP compliant solution
      • transmit STP conforming data to the ATO. 
       
    • STP report or reporting – the generic term for reporting either a pay event or an update event.
    • update event – the term used to refer to the mechanism which allows an employer to report changes to an employee’s year-to-date (YTD) amounts via STP.

    See also:

    Last modified: 01 Oct 2020QC 54550