STP Phase 2 reporting – Quick reference guide | Australian Taxation Office (ato.gov.au)
| 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 | Travel allowances (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 – 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 | Travel allowances (allowance type RD) |
| Allowance – meals and incidentals – overseas, amount exceeds ATO reasonable amount | Travel allowances (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 |
| 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 – family and domestic violence | Report to align with how the amount is shown on the employee’s payslip. |
| For example, if the amount is shown as ordinary pay on the payslip, report as Gross. | |
| 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 |
| Public holiday – day not worked | Report as if the employee had worked (Gross and any other relevant payment types) |
| Rostered day off (RDO) – hours cashed out in service | Leave type C |
| Rostered day off (RDO) – hours taken | Leave type O |
| Salary continuance – payments under a commercially obtained policy | 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 |
