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For each employee, employers are required to report to the ATO details of:

1. Ìý

   •ÌýÌýÌýÌý salaries paid

2. Ìý

   •ÌýÌýÌýÌý tax withheld, and

3. Ìý

   •ÌýÌýÌýÌý superannuation paid

using an online system developed by the ATO known as Single Touch Payroll (STP).

Most payroll software applications on the Australian market include a function to produce an STP file as a standard output. The employer uploads the STP file to the ATO portal upon completion of each pay run.

Special STP rules apply certain payments to employees such as eligible termination payments and some types of allowances. Special STP rules also apply in relation to the reporting of foreign employment income depending on factors including time spent in the foreign country and applicable double tax treaties.

Low-cost solutions for 'micro-employers' (no more than four employees) are also available. Further information is available on the ATO's website.

For example, from 11 December 2024 (the date of Royal Assent of the Treasury Laws Amendment (2024 Tax and Other Measures No 1) Act 2024), employers are able to make a standing declaration