Registrations
When you employ workers, you may need to register for pay as you go withholding (PAYGW) or fringe benefits tax (FBT).
You can add or cancel these registrations under 'Profile' in Online services for business.
To add a tax type:
- at 'Tax registrations' select Add
- select Registration tax type from the drop-down menu
- type the details as prompted
- select Next
- review the summary
- select the declaration then Submit.
To update a tax type:
- select Update next to the relevant tax type to be updated
- type the required updates
- select Next
- review the summary
- select the declaration then Submit.
To cancel a tax type:
- select Cancel next to the account type to be cancelled
- type the date the cancellation takes effect and select the reason for cancellation
- select Next
- review the summary
- select the declaration and then Submit.
Annual pay as you go withholding report
You must lodge your annual PAYGW report at the end of each financial year. You do this under the lodgment menu in Online services for business. Select:
- Lodgments
- File transfer.
Tax file number (TFN) declaration
Lodge an employee TFN declaration
Don't lodge your report or payees’ completed TFN declarations with us if:
- you’re using Single Touch Payroll (STP) Phase 2-enabled reporting software
- your STP Phase 2 reporting already includes the information we need
- you must keep your employees' completed TFN declarations for your records
- your payee has given you a printout of their employee tax details summary from ATO online services but you must keep a copy for your records.
You can lodge the TFN declaration using either:
-
File transfer facility
- Select Lodgments
- Select File transfer
- Standard Business Reporting (SBR)External Link.
To use SBR, your accounting or payroll software must be SBR enabled.
You can check with your digital service provider if your software is enabled.
TFN declaration data
You can lodge your TFN declaration data in Online services for business. Select:
- Lodgments
- File transfer.
Single Touch Payroll
Single Touch Payroll (STP) functions include:
- STP reporting
- STP deferral and exemption requests.
STP reporting
The STP reporting screen provides a list of the STP reports you have successfully lodged with the ATO and will display:
- all STP reporting event types (pay, update and adjustment)
- employer (payer) totals
- the gross payments made to employee (payees)
- any PAYG withholding (where applicable).
We use these amounts to pre-fill labels W1 and W2 in activity statements.
Note: Update events only correct employee year-to-date amounts and will not include employer (payer) totals.
Select:
- Employees – STP reporting
- Reported date
- Effective date
- Branch ID
- Submission ID
- Event type
- Pay
- Update
- Adjustment
- Gross payments
- PAYGW.
You can then filter the data to view by financial year, date range, reporting branch or Business Management Software (BMS).
The STP report list can be downloaded.
STP deferral and exemption requests
Select Employees – STP deferrals and exemptions to submit requests for:
- operational deferral
- transitional deferrals
- concessional reporting
- recurring deferrals
- exemptions
- no requirement to report
- finalisation declaration deferrals.
When a form is submitted, you will receive an ATO receipt ID. You'll be advised if the request has been accepted or has been sent for assessment.
Superannuation
- Small Business Superannuation Clearing House
- Request stapled super fund details
- Lodge a super guarantee charge statement
Small Business Superannuation Clearing House
To access the Small Business Superannuation Clearing House, select Employees and then Small Business Superannuation Clearing house. Note: this service will be closed from 1 July 2026.
Request stapled super fund details
If you have new employees, you may need to add and request their stapled super fund details from us. Before you request these details you will need to:
- check that your authorised representatives in ATO online services have the Employee Commencement Form permission so your payroll and onboarding staff can make stapled super fund requests
- establish an employment relationship link with your new employee by submitting a Tax file number declaration or Single Touch Payroll pay event.
To add an employee, select:
- Employees
- Add
- complete the required information. This includes information identifying your employees and their employment details.
To request a stapled super fund, select:
- Employees
- Employee super accounts. Previous stapled super fund requests will be displayed.
- Request to submit a new request. Complete your employees' details.
- Submit.
Lodge a super guarantee charge statement
You must pay your employees' super in full, on time and to the right fund. If you do not meet your super guarantee obligations, you are liable for the super guarantee charge (SGC).
Download and complete the Super guarantee charge (SGC) statement. Open the Secure Mail function, select New Message, select Superannuation as the topic, and then select Lodge SGC statement as the subject.