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STP Quick Reference Guide
- Jessie Du
Guide shows how to report some common payment types through STP Phase 2. Refer to Quick reference guide for up to date guide.
Payment types A – G
Payment type | STP Phase 2 |
|---|---|
Allowance – accommodation – domestic, amount does not exceed ATO reasonable amount | Not reported |
Allowance – accommodation – domestic, amount exceeds ATO reasonable amount | Domestic or overseas travel allowances and overseas accommodation (allowance type RD) |
Allowance – accommodation – overseas, for business purposes | Other allowances (allowance type OD) with the description G1 (General) |
Allowance – accommodation – overseas, for private purposes | Other allowances (allowance type OD) with the description ND (non-deductible) |
Allowance – all-purpose | Task allowances (allowance type KN) |
Allowance – car – flat rate | Other allowances (allowance type OD) with the description V1 (Private vehicle) |
Allowance – cents per km - for a car in excess of the ATO rate for business related travel. | Cents per km allowance (allowance type CD) |
Allowance – cents per km – for a car up to the ATO rate for business related travel | Cents per km allowance (allowance type CD) |
Allowance – cents per km – for private travel such as travel between home and work. | Other allowances (allowance type OD) with the description ND (non-deductible) |
Allowance – cents per km – for vehicles other than a car such as a motorbike or van. | Other allowances (allowance type OD) with the description V1 (Private vehicle) |
Allowance – confined spaces | Task allowances (allowance type KN) |
Allowance – danger | Task allowances (allowance type KN) |
Allowance – dirt | Task allowances (allowance type KN) |
Allowance – district | Task allowances (allowance type KN) |
Allowance – driving licence | Qualification and certification allowances (allowance type QN) |
Allowance – equipment – where equipment is supplied by employee for business purposes | Tool allowances (Allowance type TD) |
Allowance – first aid | Task allowances (allowance type KN) |
Allowance – freezer | Task allowances (allowance type KN) |
Allowance – height | Task allowances (allowance type KN) |
Allowance – higher duties | Task allowances (allowance type KN) |
Allowance – home office equipment | Other allowances (allowance type OD) with the description H1 (Home office) |
Allowance – industry | Task allowances (allowance type KN) |
Allowance – Internet | Other allowances (allowance type OD) with the description H1 (Home office) |
Allowance – laundry – for cleaning of approved uniforms in excess of the ATO approved limit. | Laundry allowance (allowance type LD) |
Allowance – Laundry – for cleaning of approved uniforms up to the ATO approved limit | Laundry allowance (allowance type LD) |
Allowance – laundry – for the cost of laundering deductible conventional clothing | Other allowances (allowance type OD) with the description G1 (General) |
Allowance – laundry – for the cost of laundering uniforms for private purposes | Other allowances (allowance type OD) with the description ND (non-deductible) |
Allowance – leading hand | Task allowances (allowance type KN) |
Allowance – liquor licence | Qualification and certification allowances (allowance type QN) |
Allowance – living away from home (FBT) | Not reported – but may form part of RFBA |
Allowance – locality | Task allowances (allowance type KN) |
Allowance – loss of licence | Qualification and certification allowances (allowance type QN) |
Allowance – meals and incidentals – domestic, amount does not exceed ATO reasonable amount. | Not reported |
Allowance – meals and incidentals – domestic, amount exceeds ATO reasonable amount | Domestic or overseas travel allowances and overseas accommodation (allowance type RD) |
Allowance – meals and incidentals – overseas, amount exceeds ATO reasonable amount | Domestic or overseas travel allowances and overseas accommodation (allowance type RD) |
Allowance – on call – ordinary hours | Task allowances (allowance type KN) |
Allowance – on call – outside ordinary hours | Overtime |
Allowance – overtime meals – amount does not exceed the ATO reasonable amount | Not reported |
Allowance – overtime meals – amount exceeds the ATO reasonable amount | Overtime meal allowance |
Allowance – recognition of skill level | Task allowances (allowance type KN) |
Allowance – secondment | Task allowances (allowance type KN) |
Allowance – site | Task allowances (allowance type KN) |
Allowance – supervisor | Task allowances (allowance type KN) |
Allowance – tools of trade | Tool allowances (allowance type TD) |
Allowance – transport – for private purposes | Other allowances (allowance type OD) with the description ND (non-deductible) |
Allowance – transport – payments for the cost of transport for business related travel traceable to a historical award in force on 29 October 1986 | Award transport payments (allowance type AD) |
Allowance – transport – payments for the cost of transport for business related travel not traceable to a historical award in force on 29 October 1986 | Other allowances (allowance type OD) with the description T1 (fares) |
Allowance – travel – for private purposes | Other allowances (allowance type OD) with the description ND (non-deductible) |
Allowance – travel – part day | Other allowances (allowance type OD) with the description ND (non-deductible) |
Allowance – travel time – ordinary hours | Gross |
Allowance – travel time – outside ordinary hours | Overtime |
Allowance – wet weather | Task allowances (allowance type KN) |
Allowance – working with children check | Qualification and certification allowances (allowance type QN) |
Back pay – total is below Lump sum E threshold | The payment type that matches the payment. For example, back pay of ordinary pay = gross, back pay of higher duties allowance = task allowance (allowance type KN). |
Back pay – accrued less than 12 months before date of payment | The payment type that matches the payment. For example, back pay of ordinary pay = gross, back pay of higher duties allowance = task allowance (allowance type KN). |
Back pay – accrued more than 12 months before date of payment | Lump sum E |
Bonus – Christmas | Bonus and commission |
Bonus – ex-gratia, in respect of ordinary hours of work | Bonus and commission |
Bonus – paid to employee that has resigned to encourage withdrawal of resignation | Return to work payment (Lump sum W) |
Bonus – paid to end industrial action | Return to work payment (Lump sum W) |
Bonus – paid to ex-employee to return | Return to work payment (Lump sum W) |
Bonus – performance | Bonus and commission |
Bonus – referral | Bonus and commission |
Bonus – relating entirely to time worked outside ordinary hours | Overtime |
Bonus – retention | Bonus and commission |
Bonus – sign-on | Bonus and commission |
Breach of rest break payment | Gross |
Call back payment | Overtime |
Commission | Bonus and commission |
Directors’ fees – working or non-working director | Directors’ fees |
Flexi time – hours worked and taken | Gross |
Payment types H – Z
Payment type | STP Phase 2 |
|---|
Payment type | STP Phase 2 |
|---|---|
Identifiable overtime component of annualised salary | Overtime |
Leave – annual – cashed out in service | Cash out of leave in service (paid leave type C) |
Leave – annual – taken | Other paid leave (paid leave type O) |
Leave – bereavement | Other paid leave (paid leave type O) |
Leave – carer’s | Other paid leave (paid leave type O) |
Leave – community service | Ancillary and defence leave (paid leave type A) |
Leave – compassionate | Other paid leave (paid leave type O) |
Leave – defence | Ancillary and defence leave (paid leave type A) |
Leave – domestic violence | Other paid leave (paid leave type O) |
Leave – family | Other paid leave (paid leave type O) |
Leave – firefighting service | Ancillary and defence leave (paid leave type A) |
Leave – gardening | Other paid leave (paid leave type O) |
Leave – jury duty | Ancillary and defence leave (paid leave type A) |
Leave – long service – cashed out in service | Cash out of leave in service (paid leave type C) |
Leave – long service – taken | Other paid leave (paid leave type O) |
Leave – parental – employer paid | Paid parental leave (paid leave type P) |
Leave – parental – government paid (GPPL) | Paid parental leave (paid leave type P) |
Leave – personal – cashed out in service | Cash out of leave in service (paid leave type C) |
Leave – personal – taken | Other paid leave (paid leave type O) |
Leave – RSPCA | Ancillary and defence leave (paid leave type A) |
Leave – sick | Other paid leave (paid leave type O) |
Leave – State Emergency Service (SES) | Ancillary and defence leave (paid leave type A) |
Leave – study | Other paid leave (paid leave type O) |
Leave – paid on termination – annual leave or leave loading accrued after 17 August 1993 paid on a normal termination | Unused leave on termination (paid leave type U) |
Leave – paid on termination – long service leave accrued after 17 August 1993 paid on a normal termination | Unused leave on termination (paid leave type U) |
Leave – paid on termination – annual leave or leave loading accrued after 17 August 1993, termination for genuine redundancy, invalidity or early retirement scheme reasons | Lump sum A, type code R |
Leave – paid on termination – unused annual leave or leave loading paid on termination that accrued before 17 August 1993 | Lump sum A, type code T |
Leave – paid on termination – long service leave that accrued between 16 August 1978 and 17 August 1993. | Lump sum A, type code T |
Leave – paid on termination – long service leave that accrued before 16 August 1978 | Lump sum B |
Loadings – annual leave loading (demonstrably referable to a loss of overtime) | Overtime |
Loadings – annual leave loading (standard) | Leave type O |
Loadings – casual loading | Gross |
Ordinary hours | Gross |
Overtime | Overtime |
Penalties – public holiday | Gross |
Penalties – shift | Gross |
Rostered day off (RDO) – hours cashed out in service | Leave type C |
Rostered day off (RDO) – hours taken | Leave type O |
Time off in lieu (TOIL) – hours taken | Other paid leave (leave type O) |
Time off in lieu (TOIL) – hours cashed out in service | Overtime |
Travel time – Excess, for travel outside ordinary hours | Overtime |
Workers’ compensation – no work is performed | Leave type W |
Workers’ compensation – paid after termination | Leave type W |
Workers’ compensation – top-up, no work is performed | Leave type W |
Workers’ compensation – top-up, work is performed | Gross |
Workers’ compensation – work is performed | Gross |
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