Single Touch Payroll
Data Matching between the Australian Taxation Office and the
Department of Employment and Workplace Relations
The Department of Employment and Workplace Relations (the Department) is undertaking a data
matching program with the Australian Taxation Office (ATO). This will enable the Department to
make greater use of payroll data reported to the ATO through Single Touch Payroll (STP) to
determine eligibility for, and assist with, calculating entitlements available through the Australian
Apprenticeships Incentives Program (AAIP) and Australian Apprenticeships Incentive System
(Incentives System).
Do eligible employers of Australian Apprentices need to report
through STP?
To be eligible to claim the Boosting Apprenticeship Commencements (BAC) wage subsidy,
Completing Apprenticeship Commencements (CAC) wage subsidy and the Priority Wage Subsidy
(PWS), employers will need to report payroll information to the ATO through STP, unless an
exemption has been granted.
Employers with an STP exemption will need to provide documentary evidence to the Department in
the form of a letter from the ATO confirming the exemption and the period to which it applies. You
do not need to provide documentary evidence if you have an exemption as a holder of a Withholding
Payer Number (WPN). If you do not report through STP, it may affect your eligibility to receive either
subsidy.
STP streamlines reporting to the ATO and reduces the duplication of information you need to provide
to the Australian Government. The more detailed information you provide, the faster claims can be
processed for eligible employers to access payments. It is important that you understand your STP
obligations and lodge your STP report by the due date.
More information about the STP can be found on the ATO website:
[Link]
How will the Department use STP data? What are the objectives
and outcomes of this data matching program?
The Department has entered into a data matching protocol with the ATO. This will enable the
Department to use STP data reported from an employer to the ATO to determine eligibility for, and
assist with, calculating entitlements available through the AAIP (including the BAC and CAC wage
subsidies) and the Incentives System (including PWS). This will reduce red-tape for employers,
apprentices and trainees. It will also reduce the risk of incorrect payments.
The Department will use STP data to:
where possible, reduce the need for employers to provide wage evidence to substantiate their
claim for payment.
minimise the contact employers must have with the Department (and contracted service providers)
to provide payroll evidence in support of their incentive payments, including the BAC, CAC and PWS
wage subsides.
improve processing times for the relevant Australian Apprenticeship Incentive claims including the
BAC, CAC and PWS wage subsides.
More information about the Data Matching Program can be found at:
[Link]