STP Phase 2 checklist for small business

Updated 27 October 2026

Single Touch Payroll (STP) Phase 2 asks employers to report more detail about each payment to employees. The ATO STP Phase 2 guidance is the source of truth; this checklist helps you prepare.

Employee details

• Each employee has an employment basis (for example full time, part time or casual).
• Each employee has the correct tax treatment.
• Tax file number declarations are on file.

Payments in each pay run

• Gross pay is broken down into the right payment types, such as overtime, bonuses, allowances and paid leave.
• Allowances use the correct allowance type.
• Salary sacrifice amounts are recorded separately.

Each pay run

• Check new starters and leavers.
• Check the pay run totals before you finalise.
• Keep the STP report for each pay run.

In One Click

One Click payroll covers pay runs, payslips, leave and STP export. Prepared in One Click. Electronic lodgement coming soon.

Source: ato.gov.au. This checklist is general information, not tax or payroll advice.