Module: PYAU | Molga: 12 | Currency: AUD | Group: APAC
Key Statutory Facts
Parameter | Value |
Super Rate | 11.5% of OTE (FY2024-25); rising to 12% Jul 2025 |
PAYG | ATO tax tables; TFN declaration required |
STP Phase 2 | Mandatory Jan 2023 — real-time ATO reporting |
Annual Leave | 4 weeks (NES minimum) + 17.5% loading (most awards) |
Payroll Tax | State-based: 0.5–6.85% above threshold |
EOFY Finalise | July 14 (STP income statement finalisation) |
Long Service | ~8.6 weeks after 10 years (state-specific) |
Family & DV Leave | 10 paid days (NES, 2023) |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
STP Phase 2 (SBR2) | ATO DSP registration | TFN declaration | ABN | SuperStream | Payroll Tax
Chapter 2: Enterprise Structure
States (6+2 territories) | Award interpretation | Super funds (Choice of Fund) | PAYG coefficients
Chapter 3: Integration
PTP | TFN replication | Super fund choice | State mapping | STP2 income stream labels
Chapter 4: Payroll Engine
Super PCR (OTE definition) | PAYG PCR | NES leave quotas | Award overtime | Leave loading
Chapter 5: Operations
STP lodgement (RPCEDTAU) | SuperStream clearing house | PAYG income statement | State payroll tax
Chapter 6: Go-Live
STP test lodgement | ATO validation | Super fund UAT | EOFY finalisation | BAS reconciliation
Key Wage Types
Code | Name | Rate |
AU01 | Ordinary Pay | Per award/contract |
AU60 | Super (SGC) | 11.5% OTE |
AU70 | PAYG Withholding | ATO tax tables |
AU30 | Overtime | 1.5× or 2× per award |
AU21 | Leave Loading | 17.5% on annual leave |
AU22 | Long Service Leave | State-specific |
Compliance Calendar
- Per pay event: STP2 lodgement to ATO (same/next day)
- 28 days after quarter end: Super payment via SuperStream
- 7th of month: State payroll tax (monthly)
- July 14: EOFY STP income statement finalise
- 28th of month: BAS (GST+PAYG) lodgement