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What employees need to know

Information to help employees find out what they need to know.

Last updated 3 April 2022

Once you start reporting through STP, your employees’ YTD tax and super information will be available in ATO online services, accessed through myGov. If your employees use a tax agent, their tax agent will also have access to this information.

The YTD data employees see may not always align with the data in your payroll solution – for example, when your reported 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  ATO and the myGov Inbox for more information.

Interaction of STP with 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 is 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 your employees at the end of the financial year when the STP information they need to complete 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 (DSPs) will not offer this feature.

These forms are not compulsory through STP. Ask your DSP 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 paper 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.