Understanding Data Reporting (STP v2)

Owned by Infinet Admin (Unlicensed)
Last updated: Aug 08, 2022 by Paul Hooker (Unlicensed)

Overview

With the introduction of STP v2 the way data is collated in Payroll has changed to meet the new ATO reporting requirements. This page details the various amounts that may be reported to the ATO and specifies the conditions that must be met for each component (I.e. amount reported). If you haven't already, we recommend that you start with the Preparing for Single Touch Payroll Phase 2 documentation.

Further, please make sure you have read and understand the ATO's Employer Reporting Guidelines including the Payment Types and Disaggregation of gross sections.


Pay Data

Pay data is reported as a seperate record (Pay Event Employee) for each employee reported.  It may include the following collections:

  • Remunerations
  • Deductions
  • Superannuation Contributions
  • Reportable Fringe Benefits

Remunerations

Remuneration information is reported on a per Income Stream Type (e.g. SAW) basis. Most employees will only have one income stream, however some may have more (e.g. a working holiday maker that transitions to an actual employee will have WHM and SAW income streams. The Income Stream Type can be set on the employee record on the Tax Information tab.

The payments that are reported as remuneration and the conditions required are listed below:

Amount(s)ConditionsNote(s)
PAYGW (Pay As You Go Withholding)Payment Summary Location IS Tax Withheld Amount is YTD.
Gross

Payment Summary Location IS Gross Payment 
AND
(
  Pay Component Category IS NOT Overtime,
  Pay Component Category IS NOT Bonus,
  Pay Component Category IS NOT Commission,
  Pay Component Sub Type > Script Constant IS NOT DIRECTORS_FEES,
  Pay Component Sub Type > STP Type Code IS NOT SET
)

Amount is YTD.
OvertimePay Component Category IS Overtime and Payment Summary Location IS Gross Payments BoxAmount is YTD.
Bonus & CommissionPay Component Category IS Bonus
OR
Pay Component Category IS Commission		Amount is YTD.
Director's FeesPay Component Sub Type > Script Constant IS DIRECTORS_FEESAmount is YTD.
A standard Payroll setup will already use this PCST (Director's Fees).
CDEP (Community Development Employment Project)Payment Summary Location IS CDEPAmount is YTD.
Paid Leave

Pay Component Sub Type > STP Type Code IS ONE OF:
  C, U, P, W, A, O

Amounts are YTD.
May have multiple payments.
Payments reported are grouped per STP Type Code.
AllowancesPay Component Sub Type > STP Type Code IS ONE OF:
  CD, AD, LD, MD, RD, TD, OD, KN, QN		Amounts are YTD.
May have multiple payments.
Payments reported are grouped per STP Type Code.
Salary SacrificesPay Component Sub Type > STP Type Code IS ONE OF:
  S, O		Amounts are YTD.
May have multiple payments.
Payments reported are grouped per STP Type Code.
Lump SumsPay Component Sub Type > STP Type Code IS ONE OF:
  R, T, B, D, E, W		Amounts are YTD.
May have multiple payments.
Payments reported are grouped per STP Type Code.
TerminationsPayment Summary Location IS ETPMay have multiple termination payments.
Each termination payment may have a Taxable, Tax Free and PAYGW amount.
Terminations payments are grouped by ETP Type Code and date of payment.
Payment Summary Location IS ETP Tax Free
Payment Summary Location IS ETP Tax Withheld


Deductions

Deduction data is reported on a per employee basis and is only collated and reported if any amounts exist in the year. Additionally, Child Support Amounts are only collated and reported if you have enabled this in the Branch Setup.

The amounts that are reported as deductions and the conditions required are listed below:

AmountCondition(s)Note(s)
Union FeesPayment Summary Location IS Union FeesAmount is YTD.
Workplace GivingPayment Summary Location IS Workplace GivingAmount is YTD.
Child Support DeductionPay Component Sub Type > Script Constant IS CHILD_SUPPORT_DEDUCTIONS
AND
Employee Pay Component IS NOT Section 72A Notice		Amount is YTD.
Only available if enabled in Branch Setup.
A standard Payroll setup will already use this PCST (Child Support).
Child Support GarnisheePay Component Sub Type > Script Constant IS CHILD_SUPPORT_DEDUCTIONS
AND
Employee Pay Component IS Section 72A Notice		Amount is YTD.
Only available if enabled in Branch Setup.
A standard Payroll setup will already use this PCST (Child Support).


Superannuation Contributions

Superannuation Contribution data is reported on a per employee basis. The amounts that are reported as contributions and the conditions required are listed below:

AmountCondition(s)Note(s)
Ordinary Time Earnings (O)IS OTEAmount is YTD.
Sum of OTE Amount field.
Reportable Employer Superannuation Contribution (R)Pay Component Sub Type > Script Constant IS SUPER_SALARY_SACRIFICE
OR
(
  Pay Component Sub Type > Script Constant IS EXTRA_SUPER
  AND
  Payment Summary Location IS NOT Non-Reportable
)		Amount is YTD.
A standard Payroll setup will already use these PCSTs (Salary Sacrifice-Superannuation
and Additional Employer Super).
Super Liability (L)Pay Component Sub Type > Script Constant IS EMPLOYER_SUPERAmount is YTD.
A standard Payroll setup will already use these PCSTs (Employer Super).


Reportable Fringe Benefits

Reportable Fringe Benefit data is reported on a per employee basis and are collated from the FBT Summary record. The amounts that are reported take into consideration the relevant FBT Threshold.