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Reporting the amounts you have paid

Explanations of what payments you need to report and how to do it.

Last updated 12 November 2023

STP Phase 2 doesn't change the payments you need to report through STP, but it does change how those amounts need to be reported.

These changes will make it easier to identify amounts that have specific tax, super or social security treatments. It will also help us with pre-fill, which will make it easier for your employees when they lodge their individual tax return.

You may need to report on:



Income types for STP Phase 2 and when to use them.

In STP Phase 2, all payment types are now reported consistently for each income type.

The steps to follow to work out how to report allowances in STP Phase 2.

As back payments are not a single type of payment, there is no single way to report them through STP.

You report salary sacrifice amounts and separately include the pre-sacrificed income amounts in your STP report.

You are required to withhold amounts from payments and pay the amount you have withheld to us.