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

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

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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.

MYOB Essentials, Australia only

From the Payroll menu, choose Pay items.

Click the ellipses button ( ... ) for the pay item and choose Edit .

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From the ATO reporting category list, choose the appropriate category.

Click Save.

Repeat for all pay items.

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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.

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Learn about the ATO reporting category types

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New ATO reporting category

Description

ATO reference

Gross Payments

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.

Do not include salary sacrifice payroll categories. Gross payments are reduced automatically when you assign pre-tax deductions and pre-tax superannuation categories such as salary sacrifice.

Gross payments

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

This includes payments you made to cover your employees’ work-related expenses, like tools or phone. For allowances that don’t sit into any of the main categories, assign them to Allowances – Other.

Typically, you wouldn't include amounts you paid for living-away-from-home allowance because these amounts are not assessable income (but check this with the ATO).

Withholding for allowances

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

Lump sum payments may include payroll categories such as:

redundancies
payments in lieu of notice
payments of annual leave on termination.

Lump sum payments are a complex area. Chat to your advisor or check with the ATO for more guidance.

Taxation of termination 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

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

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title	Superannuation

New ATO reporting category

Old Payment Summary field name

More information

Reportable Employer Super Contributions

Step 3, Assign earnings and deductions

Deductions, E

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New ATO reporting category

Old Payment Summary field name

More information

Deduction - Work Place Giving

Workplace giving

Deduction - Union/Professional Assoc Fees

Union / Professional association fees

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New ATO reporting category

Old Payment Summary field name

More information

PAYG Withholding

Step 4, Check assignments are correct

Total tax withheld

This is automatically assigned and can't be changed.

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Set up Single Touch Payroll reporting

Task 1 - Check payroll details for Single Touch Payroll reporting

Employee information required for Single Touch Payroll

Task 2 - Connect to the ATO for Single Touch Payroll reporting

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