ATO Community

Re: Should we include pensioner (ex-employee) in STP .

Ask a question

Newbie

Views 695

Replies 2

Hi,

 

We have few pensioners who were retired and we pay them pensioner payment and PAYG as well .  We don’t need pay  superannuation for them so we don’t have their super account details .   Are we able to exclude pensioners in STP scope and what if we should  include them in STP and cannot provide super account . Please kindly advise . Thank you.

1 ACCEPTED SOLUTION

Accepted Solutions
Highlighted

Best answer

ATO Certified

Initiate

Replies 0

Hi JasmineY

 

ATO provide some great guidance on what kinds of PAYMENTS are in scope of Single Touch Payroll: https://www.ato.gov.au/Business/Single-Touch-Payroll/In-detail/Single-Touch-Payroll-employer-reporti...

 

Individual Non-Business (Pensions and Annuity) payment summary income and tax types are out of scope of STP.

 

The ATO guidance on payment types is excellent and will assist you to understand who/what to report via STP.

 

 

2 REPLIES 2

Devotee Registered Tax Practitioner

Replies 0

What type of Payment Summary were you providing them under existing requirments

"PEN" or "INB-P" recipients are out of scope for STP.  These apply to Superannuation income streams or an annuity.

 

 

Highlighted

Best answer

ATO Certified

Initiate

Replies 0

Hi JasmineY

 

ATO provide some great guidance on what kinds of PAYMENTS are in scope of Single Touch Payroll: https://www.ato.gov.au/Business/Single-Touch-Payroll/In-detail/Single-Touch-Payroll-employer-reporti...

 

Individual Non-Business (Pensions and Annuity) payment summary income and tax types are out of scope of STP.

 

The ATO guidance on payment types is excellent and will assist you to understand who/what to report via STP.

 

 

Top Solution Authors