What is Single Touch Payroll?

Learn what Single Touch Payroll is and how employers use it to report payroll information to the ATO.

Summary

Single Touch Payroll (STP) is the system employers use to report payroll information to the ATO, generally each time employees are paid. It includes salary and wages, PAYG withholding and super information.

What this means

STP reporting generally happens through payroll software. It does not replace the need to pay employees, withhold tax or meet super obligations; it reports payroll information to the ATO as part of the payroll process.

From 1 July 2026, Payday Super introduced additional STP reporting for year-to-date qualifying earnings and super liability. Employers should ensure their payroll software and processes support the current reporting requirements.

Typical actions

  • Use STP-enabled payroll software where required.
  • Report payroll information through STP each payday.
  • From 1 July 2026, report qualifying earnings and super liability in line with current Payday Super requirements.
  • Check reported amounts for accuracy and correct errors promptly.
  • Finalise STP information at year end where required.

Official ATO sources

Last checked: 24 August 2026

Single Touch Payroll
Explains STP reporting for employers.

Payday Super
Explains the qualifying-earnings reporting changes connected with Payday Super.

PAYG withholding
Explains the withholding system reported through payroll processes.

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Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.

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