Single Touch Payroll
Payroll Reporting - Scenarios
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Table of contents
6 Business scenarios for payroll reporting ...................................................................................................................................................................................................................................... 4
6.1 Payroll payments ................................................................................................................................................................................................................................................................. 4
Regular pay cycle — Employer runs regular pay cycle .................................................................................................................................................................................................... 6 6.1.1
ABN / Branch / BMS ID / Payee Payroll ID .................................................................................................................................................................................................................... 32 6.1.2
Out of cycle payment – employer pays an employee outside of the regular pay cycle. .............................................................................................................................................. 38 6.1.3
Remittance of PAYG withholding .................................................................................................................................................................................................................................. 41 6.1.4
Cessation ....................................................................................................................................................................................................................................................................... 45 6.1.5
Employment termination payments (ETP - multiple ETPs –primary key is payment date) .......................................................................................................................................... 50 6.1.6
ETP - Death Benefits ...................................................................................................................................................................................................................................................... 56 6.1.7
Payments made to employees posted to a foreign country ......................................................................................................................................................................................... 61 6.1.8
Foreign employment income ........................................................................................................................................................................................................................................ 70 6.1.9
Exempt Foreign Employment Income ...................................................................................................................................................................................................................... 73 6.1.10
6.2 Fix ...................................................................................................................................................................................................................................................................................... 76
What to fix..................................................................................................................................................................................................................................................................... 76 6.2.1
When an employer needs to report a fix ...................................................................................................................................................................................................................... 79 6.2.2
Fixing reporting errors – employee data ....................................................................................................................................................................................................................... 81 6.2.3
Fixing reporting errors – employer data ....................................................................................................................................................................................................................... 82 6.2.4
Overpayment within a financial year ............................................................................................................................................................................................................................ 83 6.2.5
Misclassification with no additional payment .............................................................................................................................................................................................................. 84 6.2.6
Where an employee is reported under the incorrect ABN or PAYG withholding branch ............................................................................................................................................. 85 6.2.7
Full file replacement ..................................................................................................................................................................................................................................................... 88 6.2.8
6.3 Finalisation - Declaration that employer has provided all information for an employee for the financial year ............................................................................................................... 90
Finalisation during the financial year ............................................................................................................................................................................................................................ 91
6.1 Payroll payments ................................................................................................................................................................................................................................................................. 4
Regular pay cycle — Employer runs regular pay cycle .................................................................................................................................................................................................... 6 6.1.1
ABN / Branch / BMS ID / Payee Payroll ID .................................................................................................................................................................................................................... 32 6.1.2
Out of cycle payment – employer pays an employee outside of the regular pay cycle. .............................................................................................................................................. 38 6.1.3
Remittance of PAYG withholding .................................................................................................................................................................................................................................. 41 6.1.4
Cessation ....................................................................................................................................................................................................................................................................... 45 6.1.5
Employment termination payments (ETP - multiple ETPs –primary key is payment date) .......................................................................................................................................... 50 6.1.6
ETP - Death Benefits ...................................................................................................................................................................................................................................................... 56 6.1.7
Payments made to employees posted to a foreign country ......................................................................................................................................................................................... 61 6.1.8
Foreign employment income ........................................................................................................................................................................................................................................ 70 6.1.9
Exempt Foreign Employment Income ...................................................................................................................................................................................................................... 73 6.1.10
6.2 Fix ...................................................................................................................................................................................................................................................................................... 76
What to fix..................................................................................................................................................................................................................................................................... 76 6.2.1
When an employer needs to report a fix ...................................................................................................................................................................................................................... 79 6.2.2
Fixing reporting errors – employee data ....................................................................................................................................................................................................................... 81 6.2.3
Fixing reporting errors – employer data ....................................................................................................................................................................................................................... 82 6.2.4
Overpayment within a financial year ............................................................................................................................................................................................................................ 83 6.2.5
Misclassification with no additional payment .............................................................................................................................................................................................................. 84 6.2.6
Where an employee is reported under the incorrect ABN or PAYG withholding branch ............................................................................................................................................. 85 6.2.7
Full file replacement ..................................................................................................................................................................................................................................................... 88 6.2.8
6.3 Finalisation - Declaration that employer has provided all information for an employee for the financial year ............................................................................................................... 90
Finalisation during the financial year ............................................................................................................................................................................................................................ 91
6.3.2
Reportable Fringe Benefit Amount (RFBA)/Reportable Employer Superannuation Contributions (RESC) ................................................................................................................... 98 6.3.3
Lump sum E ................................................................................................................................................................................................................................................................. 103 6.3.4
Lump sum D ................................................................................................................................................................................................................................................................ 104 6.3.5
Amended finalisation after the end of the financial year ........................................................................................................................................................................................... 105 6.3.6
Overpayment identified after EOFY ............................................................................................................................................................................................................................ 108 6.3.7
6.4 Transition to Single Touch Payroll during a financial year............................................................................................................................................................................................... 110
Transition into STP ...................................................................................................................................................................................................................................................... 110 6.4.1
Transition between business management software (BMS) during financial year .................................................................................................................................................... 121 6.4.2
6.5 Commencement of a new employee .............................................................................................................................................................................................................................. 125
Commencement date ................................................................................................................................................................................................................................................. 125 6.5.1
TFN declaration in payroll event ................................................................................................................................................................................................................................. 127
Reportable Fringe Benefit Amount (RFBA)/Reportable Employer Superannuation Contributions (RESC) ................................................................................................................... 98 6.3.3
Lump sum E ................................................................................................................................................................................................................................................................. 103 6.3.4
Lump sum D ................................................................................................................................................................................................................................................................ 104 6.3.5
Amended finalisation after the end of the financial year ........................................................................................................................................................................................... 105 6.3.6
Overpayment identified after EOFY ............................................................................................................................................................................................................................ 108 6.3.7
6.4 Transition to Single Touch Payroll during a financial year............................................................................................................................................................................................... 110
Transition into STP ...................................................................................................................................................................................................................................................... 110 6.4.1
Transition between business management software (BMS) during financial year .................................................................................................................................................... 121 6.4.2
6.5 Commencement of a new employee .............................................................................................................................................................................................................................. 125
Commencement date ................................................................................................................................................................................................................................................. 125 6.5.1
TFN declaration in payroll event ................................................................................................................................................................................................................................. 127