Reporting the amounts you have paid

What payments you need to report through Single Touch Payroll (STP) and how to do it.

Last updated 23 October 2026

STP requires payment types to be separately identified, to make it easier to determine 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

Income types for Single Touch Payroll (STP) and when to use them.

Disaggregation of gross

In Single Touch Payroll (STP) all payment types must be reported consistently for each income type.

Allowances

Work out how to report allowances in Single Touch Payroll (STP).

Reporting back payments

How to report back payments through Single Touch Payroll (STP).

Exempt foreign employment income

How to report exempt foreign employment income through Single Touch Payroll (STP).

Salary sacrifice

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

Tax that has been withheld or paid

How to withhold amounts from payments and pay the amount you have withheld to us through STP (Single Touch Payroll).

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