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  • What employees need to know

    Once an employer starts reporting to the ATO through STP, employees can see their year-to-date tax and super information online. This will be available in myGov.

    If employees use a tax agent, their tax agent will also have access to this information.

    The year-to-date data employees see may not always align with the data in an employer's payroll software – for example, when you report information that needs to be corrected in your next pay event.

    It is not mandatory for employees to have a myGov account. However, if they want to access their information online throughout the year, they will need one.

    It's easy to create a myGovExternal Link account, and there is online helpExternal Link available. Once it's set up, employees can link their myGov account to a range of government services, including the ATO.

    See also:

    Changes to payment summaries

    You will not be required to provide your employees with payment summaries for the information you report through STP. Your employees will see information reported through STP in myGov. This information will be called an income statement.

    Tax agents will also have access to this information through Online services for agents.

    Employees who do not create a myGov account will need to phone us for a copy of the information reported through STP.

    Payments and amounts withheld that were not reported through STP must be included on a payment summary and in a payment summary annual report.

    myTax pre-fill

    The information you report to us through STP will be pre-filled into myTax for those employees who prepare and lodge their own tax return.

    We'll notify those employees when the STP information they need to do their tax return is ready.

    Until employees receive this notification from the ATO, the data they see in myGov may not align with the data in your payroll software.

    Online forms for employee commencements

    When employees start a new job, they may have the option to complete a pre-filled Tax file number declaration (NAT 3092) and Superannuation (super) standard choice (NAT 13080) form online. Some digital service providers will not offer this feature.

    These forms are not compulsory through STP. Ask your digital service provider if they offer these features in your software.

    If these forms are available in your software, you will have the option to invite your employees to complete the forms online through your STP-enabled software. The employee information captured within the online form will also be collected by your payroll software. You can also continue to provide these forms as you do now (for example, as papers forms).

    Reporting superannuation information

    You will continue to report and pay your employees' superannuation entitlements through your existing SuperStream solution (including the Small Business Superannuation Clearing House). This has not changed with STP.

    What will change is the requirement to report your employees' super liability or ordinary time earnings each pay day. This is based on the amounts you currently provide on an employees' payslip.

    Super funds will report to the ATO when you make the payment to your employees' super fund.

    This will provide us with visibility of an employer's super obligations and payments.

    Document version

    Version

    Release date

    Description / changes

    0.1

    1 June 2018

    Employer guide first published

    0.2

    30 September 2020

    Revised

    COPYRIGHT

    © Australian Taxation Office for the Commonwealth of Australia. You are free to use this material in any way you wish.

    Last modified: 01 Oct 2020QC 54550