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CEO Update

Single Touch Payroll Phase 2


From 1 July 2018 mandatory reporting through Single Touch Payroll (STP) commenced for employers with 20 or more employees and 1 July 2019 for those with 19 or fewer employees.

Phase 2 of the STP reporting commenced as of 1 January 2022 for all businesses. As part of this mandatory reporting businesses will now need to provide, to the ATO, detailed information relating to the remuneration paid to your employees, including –

  • the type of income for the employee (such as salary and wages, or working holiday maker income)
  • the components which make up the amounts (such as gross pay, paid leave, allowances, or overtime)

This means an employee’s wage, salary or hourly rate cannot be reported as one amount. STP Phase 2 will require you to report separately on

  • Gross
  • Paid leave
  • Allowances
  • Overtime
  • Bonuses and commissions
  • Directors’ fees
  • Lump sum W
  • Salary sacrifice.

The ATO has produced webinars, fact sheets and employer guides to assist you in ensuring you are reporting on these items correctly. You can access more information from the ATO site here.

If you need help in separating out allowances from your employees’ wages, reach out to the Workplace Relations and Legal team on (02) 6175 5900 for assistance.