Institute of Certified Bookkeepers

Single Touch Payroll

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Introduction

Concept

Each and every payrun, the employer must use software to submit details of each employees pay at the time they are paid.

Each payday a STP Payroll Report needs to be provided to the ATO.  That report provides the YTD values for each employee that was paid and also the employers amounts of Gross Salary & Wages (W1) and Tax withheld (W2).

At the end of the year the employer needs to send a "Final" flag with the final data to the ATO.  No more payment summaries, no more PSAR/empdupe files.  These are replaced by the "Final" Flag.

Please note STP does not change the time when you have to pay employees, nor does it change the time you pay the PAYGW or the SGC.  STP is a report to the ATO after you have performed your payroll and paid the employees and provided payslips.  The payment of PAYGW remains on the BAS for small and medium withholders and weekly payment for Large withholders.  Super is paid quarterly or in accordance with an Industrial Award if that applies to you.  You DO NOT have to pay the PAYGW nor the SG any earlier.

It's law

Legislation received Royal Assent in September 2016.

As at 1 April, 2018 every employer does a head count.  All those with 20 or more people as at 1 April 2018, must have a plan to enter STP by 1 July, 2018.  That plan maybe using a deferral that has been granted based on the Software being used or if an employer needs their own deferral.

Proposed Law brings all employers into STP reporting from 1 July 2019.

Your Process

ICB Index to your Single Touch Payroll implementation and knowledge Process


Current Important Information

NEW** ATO STP Toolkit and Employer Reporting Guidelines

Current Information

Employee Information and Handouts

Employer Information

Frequently Asked Question


Essential ICB Resources

ICB Guidance and Explanations

Resources to Explain STP to your Businesses

Declarations and Authorisations

Detailed Explanation

STP Solutions for Members & your Businesses


Technical Webinars

STP in Software

 Explaining STP

ATO Recorded Webinars

 


ATO Produced Resources

ATO - Agent Engagement Forum Presentations


External Resources


History

  • Updated: 22 January 2019
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