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title	Wages

ATO reporting category (Phase 1)	ATO reporting category (Phase 2)	More information	ATO links
Gross Payments	Gross payments Overtime Bonuses and commissions Director's fees Cash out of leave in service Unused leave on termination Paid parental leave Workers' compensation leave Ancillary and defence leave Other paid leave	Include payroll categories you use for paying salary and wages. For STP Phase 1, this includes categories for: holiday pay sick pay overtime bonuses commissions director's fees For STP Phase 2, payments that don’t sit into any of the main categories, assign them to Gross payments (but check this with the ATO).	The rules of reporting through Single Touch Payroll
Allowance - Car Allowance - Transport Allowance - Travel Allowance - Meals Allowance - Laundry Allowance - Other	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	This includes payments you make to cover your employees’ work-related expenses. For allowances that don’t sit into any of the main categories, assign them to Allowance – Other (but check this with the ATO). Typically, you wouldn't include amounts you pay for living-away-from-home allowance because these amounts are not assessable income (but check this with the ATO).	Withholding for allowances The rules of reporting through Single Touch Payroll
Lump Sum A - Termination Lump Sum A - Redundancy Lump Sum B Lump Sum D Lump Sum E	Lump Sum A - Termination Lump Sum A - Redundancy Lump Sum B Lump Sum D Lump Sum E (coming soon) Lump Sum W	Lump sum payments may include payroll categories such as: redundancies payments in lieu of notice payments of annual leave on termination. See the FAQs below for more info on each lump sum type. For STP Phase 2: Lump Sum W — this has been added which is for return to work payments. Lump Sum E — you'll only be able to set this up after your business moves to STP Phase 2. The way these lump sum payments work is changing for STP Phase 2 Learn more on the ATO website Lump sum payments are a complex area. Chat to your advisor or check with the ATO for more guidance.	The rules of reporting through Single Touch Payroll Expanding Single Touch Payroll (Phase 2)
CDEP Payments	CDEP Payments	Assign payroll categories for: Community Development Employment Project (CDEP) scheme wages CDEP scheme participant supplement from a Centrelink payment.	CDEP payments
Exempt Foreign Income	Exempt Foreign Income	This could be assigned to payroll categories such as salary, wages, commissions, bonuses and allowances that are exempt from Australian tax.	Exempt foreign employment income
ETP - Taxable component ETP - Tax free component	ETP - Taxable component ETP - Tax free component	These are payroll categories used to track the taxable and tax-free components of employment termination payments. ETPs are concessionally taxed up to a certain limit, or 'cap'. Certain types of termination payments are tax free up to a certain limit, for example, if the ETP is because of redundancy or early retirement.	Taxation of termination payments

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title	How do I assign salary sacrifice superannuation?

How do I assign salary sacrifice superannuation?

When reporting payroll amounts using Single Touch Payroll, gross wage amounts are reduced automatically by deduction amounts that are marked as a before-tax deductions. This includes salary sacrifice superannuation deductions.

Previously, to reduce taxable gross amount on payment summaries, you needed to assign the relevant payroll category (for example, salary sacrifice) to gross payments. You don't need to do this for single touch payroll reporting.

For STP Phase 1 the ATO reporting category Reportable Employer Super Contributions can be used for Salary Sacrifice (deduction) superannuation categories.
For STP Phase 2 the ATO reporting category Salary Sacrifice can be used for Salary Sacrifice (deduction) superannuation categories.

If you're not sure what reporting category to assign, talk to your accounting advisor or the ATO.

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title	What are the types of lump sum payments?

What are the types of lump sum payments?

Here's a brief description of each type of lump sum payment. For more details, or to clarify if a payment you're making is a lump sum, check with your accounting advisor or the ATO.

Type	Description
Lump Sum A - redundancy	Payments of unused long service leave accrued after 17 August 1993 or unused holiday pay and other leave-related payments, where the amount was paid in connection with a payment that includes (or consists of) either – a genuine redundancy payment – an early retirement scheme payment – the invalidity segment of an ETP or super benefit.
Lump Sum A - termination	Payments of unused long service leave that accrued after 15 August 1978, but before 18 August 1993, or unused holiday pay and other leave-related payments that accrued before 18 August 1993.
Lump Sum B	Payments for unused long service leave that accrued before 16 August 1978.
Lump Sum D	The tax-free component of a genuine redundancy payment or an early retirement scheme payment.
Lump Sum E	An amount of back payment that accrued, or was payable, more than 12 months before the date of payment and is $1200 or more. Learn more about lump sum E payments
Lump Sum W	A return to work amount that's paid to induce an employee to resume work. For example, to end industrial action or to return from working for another employer.

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How do I assign salary sacrifice superannuation?

What are the types of lump sum payments?

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