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Single Touch Payroll Phase 2 employer reporting guidelines

These guidelines explain the requirements for Single Touch Payroll (STP) Phase 2 reporting using STP-enabled software.

Last updated 12 November 2023

Explains the terms used in these guidelines.

Explains how STP was expanded from 1 January 2022 to include additional information.

Once your STP solution is upgraded to offer Phase 2 reporting you can transition at any time throughout a financial year.

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

There are components you need to report through STP that relate to employees themselves.

The information you must include in your STP Phase 2 report when employees leave.

There are some rules for reporting through STP. This section explains those rules.

Under STP, some payments subject to withholding are in scope and some are out of scope. These have not changed under STP Phase 2 reporting.

Explains what you can correct through STP and how to correct it.

Let us know your STP reporting is complete for an employee for a financial year by finalising your STP data.

Explains how to change your payroll solution or employees Payroll IDs during a financial year.

QC66099