Other STP reporting components¶

Most of an employee's pay is reported inside the income stream — grouped by income type, and split into payment types. But some amounts are reported outside that stream, on their own. The ATO calls these the Other Components.

This lesson lists the main ones in plain terms. Each is only a sentence or two — the deeper concepts have their own lessons.

In one line

Some STP amounts — deductions, child support, RESC, RFBA and lump sums — are reported outside the income stream, on their own.

Why this matters¶

These components affect what your employee sees at tax time, and some replace separate reports you would otherwise have to lodge. Reporting them through STP keeps everything in one place. Knowing what each one is helps you set your payroll up correctly.

What you will learn¶

Which components are reported outside the income stream
What deductions and child support cover
What RESC and RFBA mean

Understanding the concept¶

Deductions — amounts taken from pay and reported separately, such as workplace giving (donations to charities that can receive tax-deductible gifts) and fees (union fees, or subscriptions to a trade, business or professional association).
Child support — amounts a business is instructed to deduct under a notice from the Child Support Registrar. There are two kinds: child support deductions and child support garnishees. A business may choose to report these through STP instead of reporting them separately to the Registrar. The ATO notes these amounts do not appear on the employee's ATO income statement.
RESC (reportable employer super contributions) — extra employer super contributions the employee has been able to influence, such as super under a salary sacrifice arrangement. Reporting RESC through STP is voluntary.
RFBA (reportable fringe benefits amount) — the grossed-up value of certain fringe benefits provided to an employee. Reporting RFBA through STP is voluntary.
Lump sum components — certain payments with special tax treatment that are itemised on their own, such as unused leave paid on termination and back-payments of pay that relate to an earlier period.

For accountants & bookkeepers

The ATO lists deductions, super entitlements and reportable fringe benefits amounts as Other Components reported without an income type or country code. Deduction types include F (fees), W (workplace giving), D (child support deduction) and G (child support garnishee). Reporting RESC and RFBA through STP is optional; if not reported this way, they must go on payment summaries and the payment summary annual report. RESC and RFBA can be reported through the year or provided at finalisation. Lump sum types are itemised separately from gross.

Example¶

A business deducts union fees and a workplace-giving donation from Sam's pay, and also deducts child support under a notice from the Registrar. In STP, the fees and the donation are reported as deductions, and the child support is reported as its own component. At year end, the business also chooses to report Sam's reportable fringe benefits amount through STP rather than issuing a payment summary.

Common mistakes¶

Expecting child support amounts to show on the employee's income statement — the ATO says they do not.
Assuming RESC and RFBA must go in STP — reporting them this way is voluntary.
Rolling lump sum amounts into gross — they are itemised separately.

How this works in myaccountant¶

In the app — myaccountant builds these components into the STP report from your pay run. Reportable fringe benefits are entered as part of end-of-year STP finalisation.

Key points¶

Some amounts are reported outside the income stream as Other Components.
Deductions include workplace giving and union or professional fees.
Child support (deductions and garnishees) can be reported through STP.
RESC is extra employer super the employee could influence.
RFBA is the reportable value of certain fringe benefits.
Certain lump sum payments are itemised on their own.

Learn next¶

General information only — not tax, super or financial advice.

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