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  • ATO reporting categories for Single Touch Payroll


 

 

Before you can report payroll and super information to the ATO, you need to assign an ATO reporting category to each of your pay items. The ATO reporting category indicates the type of payment you're reporting (is it a gross wage amount or an allowance?).

While it's similar to how pay items were assigned to payment summary fields, there are some important differences. For example, some ATO reporting categories have been renamed and you now need to report superannuation amounts.

Below is a summary of the new ATO reporting categories. To help you assign the right category, we've included a comparison to the previous payment summary reporting fields.

Which ATO reporting category should I assign? We'd love nothing more than to answer this question for you. But every business, award and employee agreement is unique, and so are the names you give to your pay items.

We've provided general information below to guide you on what to assign. If you're still not sure of what's appropriate for your business, talk to your accounting advisor or the ATO. You can also refer to the ATO website for more information.

To assign ATO reporting categories
  1. From the Payroll menu, choose Pay items.
  2. Click the ellipses button ( ... ) for the pay item and choose  Edit .

  3. From the ATO reporting category list, choose the appropriate category.
  4. Click Save.
  5. Repeat for all pay items.

 

Learn about the ATO reporting category types

Earnings and allowances
New ATO reporting categoryOld Payment Summary field nameMore information
Gross Payments

Step 3, Assign earnings and deductions

  •  Gross

 

Include pay items you use for paying salary and wages. This includes items for:

  • holiday pay
  • sick pay
  • overtime
  • bonuses
  • commissions.

There are more pay items and some exceptions to these. See the ATO website for more information.

Note that gross payments are reduced automatically by before-tax deductions such as salary sacrifice superannuation.

Allowance - Car
Allowance - Transport
Allowance - Travel
Allowance - Meals
Allowance - Laundry
Allowance - Other

Step 3, Assign earnings and deductions

  • Allowance

Certain types of allowances and deductions need to be itemised as they were on Payment Summaries (like the type of allowance).

However, for Single touch payroll reporting, each item needs to be grouped and reported using a specific category. Amounts in these payroll categories may be used to prefill your employees' tax returns.

Withholding for allowances (ATO website)

Lump Sum A - Termination
Lump Sum A - Redundancy
Lump Sum B
Lump Sum D
Lump Sum E

Step 5, Enter other income items

  • Lump Sum A–Redundancy payment
  • Lump Sum A–Termination payment
  • Lump sum B - Unused long service leave accrued before 16/08/1978
    • Accrued in 2016 - 2017

    • Accrued prior to 01/07/2016

 

CDEP Payments

Step 5, Enter other income items

  • Community development employment projects (CDEP) payments
 
Exempt Foreign Income

Step 5, Enter other income items

  • Exempt foreign employment income
 

ETP coming soon. You'll need to report any ETPs using a paper form from the ATO.

Superannuation
New ATO reporting categoryOld Payment Summary field nameMore information
Reportable Employer Super Contributions

Step 3, Assign earnings and deductions

  • Deductions, E

 

Deductions
New ATO reporting categoryOld Payment Summary field nameMore information

Deduction - Work Place Giving

Workplace giving

 

Deduction - Union/Professional Assoc Fees

Union / Professional association fees

 

Any other deductions, including salary sacrifice (exempt from FBT) are Not Reportable.

PAYG Withholdings
New ATO reporting categoryOld Payment Summary field nameMore information

PAYG Withholding

Step 4, Check assignments are correct

Total tax withheld

This is automatically assigned and can't be changed.