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STP and activity statements

How we use Single Touch Payroll (STP) data to simplify employer reporting obligations.

Last updated 12 November 2023

Using STP data for activity statements

Employers report pay as you go (PAYG) withholding via STP. We use that same data to help prepare activity statements – enabling employers to ‘tell us once’.

PAYG withholding pre-fill for activity statements

From July 2023, PAYG withholding labels W1 and W2 will be pre-filled in ATO online services using the information reported through STP.

For more information, see ATO PAYG withholding pre-fill for activity statements.

Pre-fill has been made available for small and medium PAYG withholders from the:

  • July 2023 activity statement for monthly PAYG withholders
  • September 2023 activity statement for quarterly PAYG withholders.

You only need to change pre-filled amounts if they don't match your records. Most (but not all) PAYG withholding will be reported through STP. If you received pre-fill as part of the limited rollout, this change won't affect you. You continue to have access to pre-fill.

Digital service providers will determine which products they make pre-fill available in and when. If you use a product that already offers PAYG withholding pre-fill, the ATO's pre-fill may be made available for comparison.

Activity statement lodgment reminders

From July 2023, we'll remind employers to lodge their activity statement if:

  • it's considered late, and
  • PAYG withholding has been reported via STP for the period.

We'll pilot this with 3,000 randomly selected employers in the 2023–24 financial year. Agents will receive a client list to let them know which of their clients have been selected for the pilot. For more information, see Lodgment reminder pilot.

If you're selected for the pilot, the first activity statement you'll be reminded to lodge (if it's considered late) will be the:

  • July 2023 for monthly PAYG withholders
  • September 2023 for quarterly PAYG withholders.

Your reminder will include a summary of the amounts we have on record (PAYG withholding you reported via STP and any prefilled PAYG instalment or GST instalment amounts). You should lodge to correct or confirm these amounts and make payment (where required).

If you don't lodge by the date stated in the reminder, we'll consider you have no corrections to report. Amounts we have on record will be added to your integrated client account.

Where we have a record of all amounts on an activity statement, the activity statement will be finalised in our systems and considered no longer outstanding.

Where there are other labels on an activity statement yet to be completed, the activity statement will remain overdue and outstanding.

Even when we have added amounts to your account, you can revise these via your activity statement.

On-demand activity statement lodgment report for agents

From November 2023, agents acting on behalf of employers will be able to access an updated on-demand activity statement lodgment report to see:

  • which of their clients have been issued a reminder
  • the proposed next action and timing.