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It is important to note that how some payments are classified and reported for the purposes of STP reporting differs to how some payments are classified and reported on the standard payroll reports. That is because the STP reports take into consideration payees’ payee types/income types (i.e. Individual Non Business, Labour Hire, Company Contractor) according to ATO reporting requirements.

For example, consider the following:

• Certain types of taxable allowances attract concessional tax treatment when paid to Individual Non Business payees and are therefore not included in the gross payments amount that is reported via STP; instead such allowances are itemised separately in STP reporting when paid to Individual Non Business payees. However, on the standard payroll reports, any taxable allowance is included in the overall gross earnings value.

• Tax withheld from lump sum payments and termination payments is reported separately in STP reporting compared to tax that is withheld from other types of payments. However, on the standard payroll reports, tax withholding amounts include tax withheld regardless of the payment type.

For more information about how payments and tax are reported on the standard payroll reports, see Payroll Reports – Overview.

For more information about how payments and tax are reported in the STP EOFY batch pre and post submission reports, see EOFY Submission Report Data below.

1

Go to Agency Portal > Payroll Australia > ATO Electronic Report > STP EOFY Submission.

The STP EOFY Submission screen opens

2

Search for the relevant EOFY batch if it is not already listed in the search results list by default.

Note that the STP submission status of the EOFY batch must be Not Submitted.

3

In the Results section of the screen, click Open Report at the start of the row where the relevant EOFY batch is listed.

The report is displayed in a separate web browser window.

1

Go to Agency Portal > Payroll Australia > ATO Electronic Report > STP EOFY Submission.

The STP EOFY Submission screen opens.

2

Search for the relevant EOFY batch if it is not already listed in the search results list by default.

Note that the STP submission status of the EOFY batch must have a status other than Not Submitted.

3

In the Results section of the screen, click View at the start of the row where the relevant EOFY batch is listed.

The STP EOFY Submission Audit screen opens.

4

In the Submissions section of the screen, click Open Report at the start of the row where the relevant submission is listed.

The report is displayed in a separate web browser window.

Field

Description

Report Header

Tax Year

Displays the start and end dates of the financial year to which the corresponding EOFY batch corresponds.

Run Date/Time

If the corresponding EOFY batch is yet to be submitted, this displays the date and time that the report is run or, if the EOFY batch has been submitted, this displays the date and time that the batch was submitted. This is shown in Coordinated Universal Time (UTC) format and is used as a timestamp that allows the ATO to determine the correct sequence of submissions if multiple submissions are sent for the same combination of pay company, tax year and payment date.

Pay/Update Date

If the corresponding EOFY batch is yet to be submitted, this displays the date and time that the report is run or, if the EOFY batch has been submitted, this displays the date and time that the batch was submitted. This is shown in dd/mm/yyyy format.

Payee Record Count

Displays the number of unique payees who are included in the report.

Pay Company Grouping

Pay Company

Displays the trade name of a pay company to which the corresponding EOFY batch corresponds.

ABN

Displays the Australian Business Number of the pay company.

ABN Branch

Displays the ABN branch code of the pay company.

Submission ID

Displays the submission ID that uniquely identifies the EOFY batch submission or is blank if the EOFY batch is yet to be submitted.

Submission Status

Displays the STP submission status for the pay company. This can be one of the following:

• Not Submitted

• Queued

• Submitted

• Technical Error

• Rejected

• Completed with Exceptions

• Completed

Total PAYGW

Displays the total amount of tax that was withheld from the earnings of payees, who belong to the pay company, during the corresponding financial year.

This is the sum of the following amounts that were calculated in all pay batches that were paid in the financial year for all payees of the pay company who were subject to PAYG withholding:

• total tax calculated at the Tax pay batch stage

• deductions of type Extra Tax deducted at the Gross Deductions or Net Deductions pay batch stages

• tax on Lump Sum A or Lump Sum B payments made at the Termination pay batch stage

• tax on ETP Taxable Amount payments made at the Termination pay batch stage.

This field only displays a value on the pre-submission version of the report and this value is indicative of total tax withheld for all payees of the corresponding pay company for the financial year. This field is blank on the post-submission version of the report because employer-level totals cannot be reported in an EOFY submission.

Total Gross

Displays the total gross payments that were made to payees, who belong to the pay company, during the corresponding financial year.

This is the sum of the following amounts that were calculated in all pay batches that were paid in the financial year for all payees of the pay company who were subject to PAYG withholding:

• *Individual Non Business gross payments made in the pay batch

• *Voluntary Agreement gross payments made in the pay batch

• *Labour Hire gross payments made in the pay batch

• *Working Holiday Maker gross payments made in the pay batch

• Lump Sum A and Lump Sum B payments made at the Termination pay batch stage

• Lump Sum E payments made in the pay batch

• ETP Taxable Amount payments made at the Termination pay batch stage

• All taxable allowances.

*Note that the definition of gross for the purposes of reporting to the ATO differs depending on the income type that applies to a payee. For example, different pay elements are classed as gross for a payee with an income type of Individual Non Business compared to a payee with an income type of Labour Hire. Therefore, this amount will not necessarily match other reports in FastTrack360, which use a standardised definition of gross that does not consider a payee's income type.

This field only displays a value on the pre-submission version of the report and this value is indicative of total gross payments made to all payees of the corresponding pay company for the financial year. This field is blank on the post-submission version of the report because employer-level totals cannot be reported in an EOFY submission.

Payee Grouping

Payee Name

Displays the first name and surname of a payee who was paid by the pay company during the tax year.

Payee No

Displays the unique payee number that identifies the corresponding Payee record in FastTrack360.

TFN

Displays the payee’s tax file number, if applicable.

ABN

Displays the payee’s Australian Business Number, if the payee is an independent contractor with a voluntary withholding agreement.

Address

Displays the payee's address details.

Date of Birth

Displays the payee’s date of birth.

Employment Start Date

Displays the date on which the payee’s employment commenced.

Employment End Date

Displays the date on which the payee’s employment ceased or displays blank if the payee is still employed.

Final Pay

Displays Yes to indicate that the payee's earnings are being finalised for the tax year.

Individual Non Business Payment Summary

This sub-grouping is only displayed for payees with a tax type of PAYG and a payee type of Individual Non Business.

YTD Gross Payments

Displays the YTD gross payments amount that the payee has received. This excludes the following:

• gross deductions

• reimbursements

• lump sum A, B, D and E payments

• ETP Taxable and ETP Non Taxable payments

• allowances that are not configured to display in gross earnings for the INB payment summary.

YTD Tax Withheld

Displays the amount of tax that has been withheld from the payee's earnings YTD. This includes the following:

• total tax calculated at the Tax pay batch stage of all pay batches in which the payee has been paid in the financial year

• deductions of type Extra Tax deducted at the Gross Deductions or Net Deductions pay batch stages of all pay batches in which the payee has been paid in the financial year

• tax on Lump Sum A and Lump Sum B payments made at the Termination pay batch stage of all pay batches in which the payee has been paid in the financial year.

Voluntary Agreement Payment Summary

This sub-grouping is only displayed for payees with a tax type of Company and who are subject to a voluntary withholding agreement.

YTD Gross Payments

Displays the gross payments amount that the payee has received YTD. This includes all taxable payments made to the payee during the financial year, after gross deductions, except the following:

• reimbursements

• ETP Taxable amount.

YTD Tax Withheld

Displays the amount of tax that has been withheld from the payee's earnings YTD. This includes the following:

• total tax calculated at the Tax pay batch stage of all pay batches in which the payee has been paid in the financial year

• deductions of type Extra Tax deducted at the Gross Deductions or Net Deductions pay batch stages of all pay batches in which the payee has been paid in the financial year

• tax on Lump Sum A and Lump Sum B payments made at the Termination pay batch stage of all pay batches in which the payee has been paid in the financial year.

Labour Hire Payment Summary

This sub-grouping is only displayed for payees with a tax type of PAYG and a payee type of Labour Hire

YTD Gross Payments

Displays the gross payments amount that the payee has received YTD. This includes all payments made to the payee during the financial year, after gross deductions, except the following:

• reimbursements

• ETP Taxable amount.

YTD Tax Withheld

Displays the amount of tax that has been withheld from the payee's earnings YTD. This includes the following:

• total tax calculated at the Tax pay batch stage of all pay batches in which the payee has been paid in the financial year

• deductions of type Extra Tax deducted at the Gross Deductions or Net Deductions pay batch stages of all pay batches in which the payee has been paid in the financial year

• tax on Lump Sum A and Lump Sum B payments made at the Termination pay batch stage of all pay batches in which the payee has been paid in the financial year.

Working Holiday Maker Payment Summary

This sub-grouping is only displayed for payees with a tax type of PAYG, a payee type of Individual Non Business and a tax status of Working Holiday Maker.

YTD Gross Payments

Displays the gross payments amount that the payee has received YTD. This includes all taxable payments, after deductions and excluding reimbursements, made to the payee during the financial year.

This value excludes allowances that are not configured to be included in gross earnings.

YTD Tax Withheld

Displays the amount of tax that has been withheld from the payee's earnings YTD. This includes the following:

• total tax calculated at the Tax pay batch stage of all pay batches in which the payee has been paid in the financial year

• deductions of type Extra Tax deducted at the Gross Deductions or Net Deductions pay batch stages of all pay batches in which the payee has been paid in the financial year.

Termination Payment Summary

This sub-grouping is only displayed for payees who have received a termination payment (taxable Lump Sum D) during the financial year.

This sub-grouping is displayed multiple times if the payee received multiple ETPs.

ETP Code

Displays one of the following codes that identify the type of termination payment that the payee received:

• R - ETP made because of one of the following: early retirement scheme, genuine redundancy, invalidity, or compensation for personal injury, unfair dismissal, harassment, or discrimination

• O - Other ETP not described by R (for example: golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, or payment for unused rostered days off).

• S - ETP code R payment received in the current year and received another ETP (code R or code O), or a transitional termination payment, in an earlier income year for the same termination of employment.

• P - ETP code O payment received in the current year and received another ETP (code R or code O), or a transitional termination payment, in an earlier income year for the same termination of employment.

• D - Death benefit ETP paid to a dependent of the deceased.

• B - Death benefit ETP paid to a non-dependent of the deceased and a termination payment was made to the non-dependent in a previous income year for the same termination.

• N - Death benefit ETP paid to a non-dependent of the deceased.

• T - Death benefit ETP paid to a trustee of the deceased estate.

Payment Date

Displays the date on which the payee was paid the termination payment.

Tax Free Component

Displays the tax-free component of the termination payment that was paid to the payee.

Taxable Component

Displays the taxable component of the termination payment that was paid to the payee.

YTD Lump Sum Payments

Lump Sum A

Displays the YTD amount of any Lump Sum A payments that the payee has received.

Lump Sum B

Displays the YTD amount of any Lump Sum B payments that the payee has received.

Lump Sum D

Displays the YTD amount of any non-taxable Lump Sum D payments that the payee has received.

These are the non-taxable component of any termination payments that the payee has received.

Lump Sum E

Displays the YTD amount of any Lump Sum E payments that the payee has received.

These are adjustment/back payments for periods more than 12 months prior to the payment date.

YTD Allowances

This sub-grouping is displayed multiple times if the payee received multiple allowances that are required to be itemised.

Allowance Type

Displays the type of allowance that was paid. This can be one of the following:

• Car

• Transport

• Laundry

• Meals

• Travel

• Other

Other Allowance Type Description

If the allowance type of the listed allowance is Other, this displays a description of the listed allowance to identity the purpose of the allowance. This is taken from the pay code description.

This is blank if the allowance type of the listed allowance is not Other.

Allowance Amount

Displays the YTD amount of the allowance that the payee received.

YTD Deductions

This sub-grouping is displayed multiple times if the payee received multiple deductions that are required to be itemised.

Deduction Type

Displays the type of deduction that was deducted from the payees gross earnings. This can be one of the following:

• Fees – indicates a deduction for union or professional association fees

• Workplace Giving – indicates a deduction for donations to a charity

Deduction Amount

Displays the YTD amount that was deducted from the payee’s gross earnings.

YTD Superannuation

SG/Award Contributions

Displays the YTD compulsory employer superannuation contributions that the payee has accrued.

Reportable Employer Superannuation Contributions

Displays the YTD reportable employer superannuation contributions that the payee has accrued.

This includes any employer superannuation and salary sacrifice amounts that do not contribute to the compulsory employer superannuation contributions.