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  • Single Touch Payroll employer reporting guidelines

    These guidelines will help you understand what is required to report through Single Touch Payroll (STP)-enabled software.

    You can access and print out a PDF version of this content by clicking the button below:

    Single Touch Payroll employer reporting guidelines (PDF, 159KB)

    In this content:

    Definition of terms

    These terms are referenced throughout the document.

    Term

    Definition

    Digital service provider

    A digital service provider (DSP) 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.

    Employment income statement

    This is the ATO equivalent of an employer-issued payment summary containing the annual STP data reported by employers. It is published 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

    The 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

    This is the file generated by STP-enabled software which includes payments subject to withholding.

    Payee payroll ID

    A unique number that identifies an employee.

    Sending service provider

    Sending Service Providers (SSPs) 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 behalf of a DSP:

    1.    Facilitate the transformation of Single Touch Payroll (STP) compliant data received from an STP compliant solution. 

    2.    Transmit STP conforming data to the ATO.

    STP report or reporting

    The generic name for reporting either a pay event or an update event.

    Update event

    This is the term used refer to the mechanism which allows an employer to report changes to an employee’s YTD amounts via STP.

    See also:

    Last modified: 04 Jun 2018QC 54550