How STP works
STP works by sending tax and super information from your STP-enabled payroll or accounting solution to us when you run your payroll.
Your STP solution will send us a report with the information we need from you, such as:
- details of the remuneration you pay
- the type of income paid to the employee (such as salary and wages, or working holiday maker income)
- the components which make up the amounts (such as gross pay, paid leave, allowances or overtime)
- details of your pay as you go (PAYG) withholding
- the amounts you have withheld from payments you make
- information about how you calculated the amount, based on the TFN declaration provided by your employee
- super entitlement information.
Once you start reporting through STP, your employees' year-to-date (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.
We share the information you have reported with Services Australia who use this information to help their customers when reporting their employment income.
You will not be required to provide your employees with payment summaries for the information you report and finalise through STP. Your employees will see information reported through STP in myGov. This information is called an income statement.
This guide provides information on:
- mandatory reporting
- voluntary reporting
- payments that are out of scope and cannot be reported through STP.
This guide explains rules about:
- how to report employment and taxation information through STP
- reporting the amounts you have paid
- other components of your STP reporting
- when an employee transfers or leaves.
You can also make corrections to your employees' YTD amounts in your next pay event in the same financial year, or through an update event. See Correcting information reported through STP.