Module: PYAU | Molga: 12 | Currency: AUD | Region: APAC
Field | Detail |
Statutory | Superannuation 11%, STP Phase 2, PAYG withholding, FBT, LSL |
Tax | Progressive 0-47% + Medicare Levy 2% |
Key Feature | STP Phase 2 & Superannuation 11% |
Pay Frequency | Weekly / Fortnightly / Monthly |
Banks | Commonwealth Bank, ANZ, Westpac, NAB |
Australia-Specific Configuration
STP Phase 2 (Single Touch Payroll)
- STP Phase 2 mandatory from 1 January 2022
- Disaggregated reporting: separate gross earnings by income type
- Income types: SAL, ALL, CDV, RET, OVT, LSL, EAP, etc.
- Termination reason codes: R (retirement), D (death), T (transfer), O (other)
- STP submission via DSP (Digital Service Provider) connection from ECP
Chapter 4: Australian Payroll Schema
- Schema AU00: functions AUTAX (PAYG), AUSG (Super), AUALS (LSL)
- Superannuation: 11% (2024-25), 11.5% (2025-26), 12% (2026 onwards)
- PAYG withholding: ATO weekly/fortnightly/monthly tax tables
- Medicare Levy Surcharge: 1-1.5% for those without private hospital cover
- FBT (Fringe Benefits Tax): 47% on taxable fringe benefit value
- Long Service Leave (LSL): state-specific accrual rates and portability
Chapter 5.5: Australian Statutory
- STP Phase 2 lodgment: each pay event in real-time to ATO
- PAYG withholding activity statement (monthly/quarterly)
- Super Guarantee Charge (SGC): penalty for late super contributions
- Annual Leave Loading: 17.5% on AL pay for eligible employees
- Payroll Tax: state-based (NSW: 5.45%, VIC: 4.85%, QLD: 4.75%)
- Workers Compensation insurance by state
Annual Updates
- Super guarantee rate increases July 1 each year
- ATO PAYG tax tables updated October/November
- State payroll tax threshold adjustments