Changes that will reduce reporting requirements across the following four areas.
1. Tax File Number Declarations
Information collected from TFN declarations – including the TFN itself, employment type and whether the employee has a HECS-HELP debt – will be included in the Single Touch Payroll ( STP) report and the declaration itself will no longer need to be sent to the ATO.
1. အခွန်ဖိုင်နံပါတ် ကြေငြာချက်များ
TFN ကြေငြာချက်များမှ စုဆောင်းထားသော အချက်အလက် - TFN ကိုယ်တိုင်၊ အလုပ်အကိုင် အမျိုးအစားနှင့် ဝန်ထမ်းတွင် HECS-HELP အကြွေးရှိမရှိ - STP အစီရင်ခံစာတွင် ထည့်သွင်းမည်ဖြစ်ပြီး ကြေငြာချက်ကိုယ်တိုင် ATO သို့ ပေးပို့ရန် မလိုအပ်တော့ပါ။
2. Employee Separation Certificates
These certificates will no longer be required as the reason why an employee has left the business will now be provided via the STP report.
3. Lump Sum E payments
Previously, if an employer makes a payment owing from previous years a Lump Sum E letter would need to be provided to the employee. This information must now be included in Phase 2 reporting, with details of the payment appearing in the employee’s income statement.
4. Child Support
Businesses will have the option to include child support garnishees and deductions in their STP report, reducing the need to provide separate advice to the Child Support Registrar.
Are there additional reporting requirements?
Additional reporting requirements are introduced for employment type, disaggregation of gross income and the inclusion of country codes as per the below.
1. Employment Type
Previously optional, reporting of employment type will be mandated under Phase 2 reporting. Businesses will need to declare whether their employees are full-time, part-time or casual, in addition to new categories such as labour hire or volunteer.
1. အလုပ်အကိုင်အမျိုးအစား
ယခင်က ရွေးချယ်ခွင့်၊ အလုပ်အကိုင် အမျိုးအစားကို အစီရင်ခံခြင်းအား အဆင့် 2 အစီရင်ခံခြင်းအောက်တွင် လုပ်ပိုင်ခွင့်ပေးပါမည်။ လုပ်ငန်းများသည် ၎င်းတို့၏ ဝန်ထမ်းများအား အချိန်ပြည့်၊ အချိန်ပိုင်း သို့မဟုတ် ပေါ့ပေါ့ပါးပါး ဟုတ်မဟုတ်၊ အလုပ်သမားငှားရမ်းခြင်း သို့မဟုတ် စေတနာ့ဝန်ထမ်း ကဲ့သို့သော အမျိုးအစားအသစ်များအပြင်၊
2. Disaggregation of Gross
Income will no longer be reported as a gross sum, instead each component must be itemised including salary sacrifice, overtime, paid leave, bonuses, commissions, director’s fees and allowances (allowances must also be individually itemised).
2. စုစုပေါင်း ခွဲထုတ်ခြင်း။
ဝင်ငွေစုစုပေါင်းအဖြစ် အစီရင်ခံတော့မည်မဟုတ်ပါ၊ ယင်းအစား အစိတ်အပိုင်းတစ်ခုစီသည် လစာအနစ်နာခံမှု၊ အချိန်ပို၊ လစာခွင့်၊ ဘောနပ်စ်များ၊ ကော်မရှင်များ၊ ဒါရိုက်တာ၏အခကြေးငွေနှင့် စရိတ်စကများအပါအဝင် အစိတ်အပိုင်းတစ်ခုစီကို ခွဲထုတ်ရမည်ဖြစ်သည် (ထောက်ပံ့ကြေးများကိုလည်း တစ်ဦးချင်းစီစစ်ရပါမည်)။
3. Country Codes
If you have Australian resident employees working overseas, businesses will need to provide details of the host country.
Ref: https://www.myob.com/au/blog/stp-phase-2/
Want to get a head start?
If you don't like leaving things to the last minute, you (or your bookkeeper) can start updating some of the details in AccountRight required for STP Phase 2. This will reduce the stress of the transition by updating your information over the next few months.
Take a look below at the new fields we've added for your employees and the updated list of ATO reporting categories.
These details will be checked for you in your AccountRight company file before STP Phase 2 starts, and you'll be prompted to make any required changes. But there's no harm jumping in early to avoid a last minute rush.
The ATO need to know each employee's working basis, and previously this information was stored in two fields in an employee's card. So we've combined Employment Basis and Employment Status into a single field called Employment Basis.
You'll find this via the Card File command centre > Cards List > Employee tab > click an employee > Payroll Details tab > Personal Details tab.
The Employment Basis you'll now see in your employee cards is based on what you'd previously chosen for their Employment Basis and Employment Status. But you might want to check to make sure it's correct for each employee.
Available options:
- Full time
- Part time
- Casual
- Labour hire
- Other (payroll information won't be reported to the ATO)
Once STP Phase 2 begins, we'll be adding Death Beneficiary to this list.
The ATO now require an Income Type for each employee, so we've added that field. The income type is to:
- identify payments you make to employees with specific tax consequences
- make it easier for employees to complete their tax return
- help the ATO identify where you're using a concessional reporting arrangement
- identify the Country of origin for working holiday makers.
You'll find this via the Card File command centre > Cards List > Employee tab > click an employee > Payroll Details tab > Taxes tab.
Choose an Income Type for each of your employees. Check with your accounting advisor or the ATO if you're not sure which one to choose.
Available options:
- Salary and wages (this is the most common income type)
- Closely held payee
- Working holiday maker (you'll also need to choose the employee's Country of origin)
- Seasonal worker program
- Labour hire
ATO reporting categories have been part of STP since the beginning. But the ATO has expanded the list of categories to better define the amounts paid to employees.
For example, the current ATO reporting category Gross payments is being split into more specific payment types, like overtime and bonuses. This is because some of these payments are treated differently for social security purposes, so they'll need to be reported in more detail.
The current ATO reporting categories assigned to your payroll categories will apply until STP Phase 2 begins. But you can start assigning the new ATO reporting categories in preparation for the change.
You'll find the new list of ATO reporting categories within your wage, deduction and superannuation payroll categories (Payroll command centre > Payroll Categories > click the applicable tab > click to open a payroll category).
Need help choosing?
Unfortunately we can't tell you which ATO reporting categories you should assign to your payroll categories—but your accounting advisor or the ATO can.
Learn more about assigning ATO reporting categories for Single Touch Payroll reporting.
Here's the list of ATO reporting categories for STP Phase 2.
Wages and salary pay items | Deductions pay items | Superannuation pay items (no changes) |
|---|---|---|
Not reportable Gross payments Exempt foreign income Overtime Bonuses and commissions Director's fees CDEP payments Allowance - cents per km Allowance - award transport payment Allowance - travel and accommodation Allowance - overtime meals Allowance - laundry Allowance - tools Allowance - tasks Allowance - qualifications/certificates Allowance - other Lump Sum A - termination Limp Sum A - redundancy Lump Sum B Lump Sum D Lump Sum E Lump Sum W ETP taxable component ETP tax free component Cash out of leave in service Unused leave on termination Paid parental leave Workers' compensation leave Ancillary and defence leave Other paid leave | Not reportable Deduction - union/professional assoc. fees Deduction - work place giving Salary sacrifice - other employee benefits ETP - tax withholding | Not reportable Superannuation guarantee Reportable employer super contributions Salary sacrifice
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