STP Business Rules

(from the ATO's Business Implementation Guide)

Payer Payroll Details

The business rules for Payer payroll details are:

1. Pay/Update Date - a Payer is required to report to the ATO, all payments on or before the date of payment (payday), through a Pay Event. Special rules apply for deferred Out of cycle payments.
   
   
2. Pay/Update Date - the Payer must report the intended date of payment (payday) as the Pay/Update Date for a Pay Event.

1. Note: When payments are made electronically, the date of payment is either the date stipulated in the electronic transaction or, if no date is stipulated, the date on which the payment is intended to be made into the payees bank account.

1. Pay/Update Date - the Payer may lodge multiple Pay Events and Update Events with the same Pay/Update date.
   
   
2. Pay/Update Date – must always be within the financial year, for which the YTD amounts are being reported.
   
   
3. Pay/Update Date – for current financial year update actions, must represent the as-at date of when the new or corrected data was created within the report.
   
   
4. Pay/Update Date – for prior financial year update actions, must always be 30 June of the relevant financial year.
   
   
5. Run Date/Time Stamp – for Pay Events, this date must always be set to the date/time when the YTD amount was created by the pay run and discretely attributed to the pay result reported.
   
   
6. Run Date/Time Stamp – for Update Events, this date must always be set to the date/time when the Update Events was generated.
   
   
7. Run Date/Time Stamp – for Pay Events, this date cannot be greater than the Pay/Update Date.  

Payer Period Totals

The business rules for Payer period totals are:

1. Payer Period Totals - the Payer Total PAYGW Amount (W2) and Payer Total Gross Payments Amount (W1) must include the sum of the relevant payment types for all income types and Payees included in that Pay Event.
   
   
2. Payer Period Totals - the Child Support Total Garnishee Amount and Child Support Total Deductions Amount must include the sum of the relevant deduction types for all Payees included in that Pay Event.
   
   
3. The Payer Period Totals may be negative.
   
   
4. The Payer Period Totals must not include any YTD transfer of balance amounts if these amounts have been transferred between key indicators, even if those balances represent the movement in the YTD amounts, they do not represent the payroll period amount.
   
   
5. Payer Period Total amounts cannot be included in update actions.