Single Touch Payroll

Single Touch Payroll (STP) is a reporting framework for employers to provide payroll information to the ATO. It is embedded in most payroll software programs and allows for reporting of the following obligations:

• Salary and wages, including foreign employment income
• Payments under labour mobility programs, labour hire arrangements and CDEP scheme
• Termination payments (including ETPs, lump sum payments for unused leave, redundancy, and early retirement amounts)
• Paid parental leave and dad and partner pay
• Reportable superannuation contributions and reportable fringe benefits can be reported using STP
• Salary sacrificed amounts
• Superannuation liability
• Tax offset amounts
• Foreign tax paid
• Voluntary agreements

For most employers, the STP report is required at or before the time the payment is made or the date the PAYG withholding is required. Use of STP allows employees to see their year-to-date salary and superannuation data via myGov (when linked to the ATO).

STP data is also shared with Services Australia and other Government agencies.