Note: All the information provided as part of STP Creator is a guide only, designed to assist you in fulfilling your STP obligations. This information is general in nature. Consult your professional taxation adviser or the ATO for all the specific requirements of your STP obligations.

The  ATO website has numerous web pages detailing all aspects of the STP requirements. Do a search for "Single Touch Payroll reporting" or something similar on the ATO website.


Individual receiving a payment - also known as employee or contractor.

Payee ID

STP Creator requires a unique Payee ID for each Payee. This is used internally to identify, sort and link records correctly.


Individual or entity making the payment - also known as employer. The Payer is responsible for reporting payroll details to the ATO.

Pay Event

Each time an employer pays employees, the employer (Payer) is required to report this payment to the ATO as a STP Pay Event. So if you process payroll once a week, you lodge an STP Pay Event each week. A Pay Event must include employee (Payee) Year to Date totals as well as employer (Payer) Total Gross  and Total PAYG (Activity Statement Labels W1 and W2) for the payroll payment you are currently reporting. See also Pay Event

Update Event

Once a Pay Event has been reported, if a correction is required, this is reported as an Update Event. An Update Event reports employee (Payee) Year to Date totals only. You do not report employer (Payer) Total Gross  and Total PAYG (Activity Statement Labels W1 and W2) as you are not reporting any new payroll payments.

An Update Event is used to correct employee (Payee) Year to Date amounts as well as sending a Final Indicator for Finalise a Payroll Year after the last payment for the payroll year has been reported. Employers (Payers) must send a Final Indicator for each employee (Payee) paid during the payroll year. This is usually done at the end of June or in July - deadlines apply - check with the ATO. See also Update Event