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Employees menu

Use the Employees menu in Online services for business to manage most of your employer obligations.

Last updated 7 January 2026

Registrations

When you employ workers, you may need to register for pay as you go (PAYG) withholding or fringe benefits tax (FBT).

You can add or cancel these registrations under Profile in Online services for business.

Annual pay as you go withholding report

You must lodge your PAYG withholding annual report at the end of each financial year. You lodge this under the Lodgment menu in Online services for business:

  1. Select Lodgments.
  2. Select File transfer.

Tax file number (TFN) declaration

Don't lodge your report or payees’ completed TFN declarations with us if either:

  • you’re using Single Touch Payroll (STP) Phase 2-enabled reporting software
    • your STP Phase 2 reporting already includes the information we need
    • you must keep your employees' completed TFN declarations for your records
  • your payee has given you a printout of their employee tax details summary from ATO online services. You must keep a copy of this for your records.

Lodge an employee TFN declaration

You can lodge the TFN declaration using either:

TFN declaration data

To lodge your TFN declaration data select Lodgments then select File transfer.

Single Touch Payroll functions

Single Touch Payroll (STP) functions include:

STP reporting

If your business is using STP reporting, you can view payroll transactions, including PAYG withholding and gross payment amounts.

The STP reporting screen provides a list of the STP reports you have successfully lodged with us. It will display:

  • all STP reporting event types (pay, update and adjustment)
  • employer (payer) totals
    • gross payments made to employee (payees)
    • any PAYG withholding (where applicable).

We use these amounts to pre-fill labels W1 and W2 in activity statements.

Note: An updating event will only correct employee year-to-date amounts. It will not include employer (payer) totals.

How to view STP reports

To view STP reports, select Employees > STP reporting.

By default, reports from the current financial year will be displayed. To locate a specific report, you can filter the list by:

  • Reported date
  • Effective date
  • Branch ID
  • Submission  ID
  • Event type
    • Pay
    • Update
    • Adjustment
  • Gross payments
  • PAYG withholding.

You can also filter the list of reports by:

  • financial year
  • date range
  • reporting branch
  • Business Management Software (BMS).

You can select Download to print or save the STP report list in CSV or HTML.

STP deferral and exemption requests

You can request a deferral or an exemption for STP reporting for your eligible businesses. Select Employees – STP deferrals and exemptions to submit requests for:

  • operational deferral
  • transitional deferrals
  • concessional reporting
  • recurring deferrals
  • exemptions
  • no requirement to report
  • finalisation declaration deferrals.

You will receive an ATO receipt ID when a request is submitted. You'll be advised if the request has been:

  • accepted immediately
  • sent for assessment.

The timeframe for being notified of the outcome depends on the request type.

Superannuation functions

Info Alert
Important
This information applies only for pay periods ending before 1 July 2026.

Find out about:

Accessing the Small Business Superannuation Clearing House (SBSCH)

Note: The Small Business Superannuation Clearing House (SBSCH) service will close from 1 July 2026. From 1 October 2025, only existing users of the SBSCH will have access to the service. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

To access the Small Business Superannuation Clearing House:

  • select Employees
  • select Small Business Superannuation Clearing House.

Requesting stapled super fund details

If you have new employees, you may need to:

Before you request their stapled super fund details:

  • Check that your authorised representatives in ATO online services have the 'Employee Commencement Form permission' so your payroll and onboarding staff can make stapled super fund requests.
  • Establish an employment relationship link with your new employee by submitting a Tax file number declaration or Single Touch Payroll pay event.

How to add an employee

To add an employee:

  • select Employees
  • select Add.

Complete the required information. This includes your employees identifying information and their employment details.

How to request a stapled super fund

To request a stapled super fund:

  • select Employees
  • select Employee super accounts. Previous stapled super fund requests will be displayed.
  • select Request to submit a new request
  • complete your employees' details
  • select Yes or No at Requesting an alternative super account
    • select Yes if you have previously requested a stapled super fund account for the employee, and the account was unable to receive contributions
    • select No if this is your first request for the employee's stapled super fund details
  • read the Declaration and tick the checkbox to sign it
  • select Submit.

The outcome of the last request will be displayed at the top of the screen. If necessary, repeat the process to request super fund details for another employee.

Check the status of your request

You can check the status of your request or requests from the Employee super accounts screen. You can view the following details:

  • Date requested
  • Employee name
  • Status
  • Fund ABN (if applicable)
  • Member account number (if applicable).

All processed requests have a drop-down arrow with a message. Where applicable, further information specific to the employee, including the ATO receipt ID, will display.

Requests will remain visible for 6 months before being automatically removed from the Employee super accounts screen.

Other options

From the Employee super accounts screen you can also select:

  • Filter to refine the view. This is available when 10 or more stapled super fund request outcomes are displayed on the screen. Select Clear to remove the filters and return you to the default results.
  • Print friendly version. When you print from this view you will capture all information for each employee, regardless of whether the dropdown arrow has been expanded.
  • Download to download the stapled super fund information in CSV or HTML format.
  • the Help button. This button is displayed on the right-hand side of the screen. Selecting it will show information specific to the screen you're viewing. For example, a list of exemption codes you can use if you don’t have the employee's TFN.

Lodging a super guarantee charge statement

You must pay your employees' superannuation in full, on time and to the right fund. If you do not meet your super guarantee obligations, you are liable for the super guarantee charge (SGC).

Download and complete the Super guarantee charge (SGC) statement (XLSX, 207KB).

To lodge a super guarantee charge statement:

  • select Communication
  • select Secure mail
  • select New message
  • select Superannuation as the topic
  • select Lodge SGC statement as the subject
  • attach the completed XLSX file
  • Submit the completed form.

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