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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.

    In this content:

    Definition of terms

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

    • Digital service provider (DSP) – 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 – 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 and superannuation information, also known as the STP report.
    • Payee payroll ID – a unique number that identifies an employee.
    • Sending service provider – enables a DSP 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 
      • 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.
    Last modified: 21 May 2021QC 54550