Information included in a Pay Event and Full File Replacement

!A Pay Event advises the ATO of the Payroll Period Employer amounts being W1 (Total of Salary, Wages and other payments less any Reportable Employer Superannuation Contributions and non-reportable allowances) and W2 (Amounts withheld from salary, wages, and other payments) as well as the Year To Date Taxation and Superannuation Balances for each Employee (as detailed in-depth below). A Full File Replacement advises the ATO that your previous Pay Event was incorrect and this new submission will replace it.

The Payroll Event contains;

1. Company Details are all retrieved from Retrieved from Company STP Info – Company Details
   1. BMS ID
   2. Australian Business Number or Withholding Payer Number
   3. Branch Code
   4. Organisation Name
   5. Contact Name
   6. e-Mail Address
   7. Business Hours Phone Number
   8. Address Line 1
   9. Address Line 2
   10. Suburb/Town
   11. State/Territory
   12. Postcode
   13. Country Code
2. Pay Run Information
   1. Pay/Update Date: Obtained from Pay Day > Payment Date
   2. Payee Record Count: Number of Employees included in this file.
   3. Run Date/Time Stamp: Date and Time this file was created.
   4. Submission ID: A unique identifier to identify a transaction.
   5. Full File Replacement Indicator: A unique Indicator to identify whether the report contains original or amended data.
3. Company Year to Date Totals
   1. Payer Total PAYGW Amount: This is the value, during the relevant period, for the amount withheld under the Pay As You Go (PAYG) Withholding arrangement.
   2. Payer Total Gross Payments: The total of salary, wages and other payments paid during the reporting period from which an amount must be withheld.
4. Reporting Party Declaration
   1. Payer Declarer Identifier: Identifier defined and used by the ABR device credential holder to identify a user. The user identifier must allow the ABR credential owner or an external auditor to uniquely identify the individual that made the declaration.
   2. Payer Declaration Date: This is the date on which the declaration is signed by the reporting entity.
   3. Payer Declaration Acceptance Indicator: Indicates that the terms stated in the Declaration Text have been accepted or declined.
5. Intermediary Details are all retrieved from Retrieved from Company STP Info – Intermediary Details
   1. Australian Business Number
   2. Registered Agent Number
   3. Intermediary Contact Name
   4. Intermediary e-Mail Address
   5. Intermediary Business Hours Phone Number
6. Intermediary Declaration
   1. Intermediary Declarer Identifier: Identifier defined and used by the ABR device credential holder to identify a user. The user identifier must allow the ABR credential owner or an external auditor to uniquely identify the individual that made the declaration.
   2. Intermediary Declaration Date: This is the date on which the declaration is signed by the reporting entity.
   3. Intermediary Declaration Acceptance Indicator: Indicates that the terms stated in the Declaration Text have been accepted or declined.
7. Employee Details – one per Employee employed
   1. TFN / ABN: Obtained from Employees > Edit Employee > Taxation > Payee ABN/TFN
   2. Payroll ID: Obtained from Employees > Edit Employee > Employee Code
   3. Family Name / Surname: Obtained from Employees > Edit Employee > Surname
   4. First Name: Obtained from Employees > Edit Employee > Given Names
   5. Other Name: Obtained from Employees > Edit Employee > Alternate Name
   6. Day of Birth: Obtained from Employees > Edit Employee > Birthdate
   7. Month of Birth: Obtained from Employees > Edit Employee > Birthdate
   8. Year of Birth: Obtained from Employees > Edit Employee > Birthdate
   9. Address Line 1: Obtained from Employees > Edit Employee > Address
   10. Address Line 2: Obtained from Employees > Edit Employee > Address
   11. Suburb/Town: Obtained from Employees > Edit Employee > City/Suburb
   12. State/Territory: Obtained from Employees > Edit Employee > State
   13. Postcode: Obtained from Employees > Edit Employee > Postcode
   14. Country Code: Obtained from Employees > Edit Employee > Country
   15. e-Mail Address: Obtained from Employees > Edit Employee > HR
   16. Commencement Date: Obtained from Employees > Edit Employee > Employment > Date Hired
   17. Cessation Date: Obtained from Employees > Edit Employee > Taxation > Balances > Cessation Date
8. Pay Run Information
   1. Period Start Date: Calculated by using the Period End Date less the Pay Period (eg. Pay Period is weekly, period ending is 23 May 2018, therefore Period Start Date would be 17 May 2018.
   2. Period End Date: Obtained from Pay Day > Period Ending Date
   3. Final Event Indicator: This indicates whether the report is the employers final payroll (as this is their Cessation (Termination) Pay) for the current reporting year.
9. Employee Year to Date Balances
   1. Gross Payments: Obtained from Employees > Edit Employee > Taxation > Balances > Gross Income
   2. CDEP Payment Amount: Obtained from Employees > Edit Employee > Taxation > Balances > CDEP
   3. Total PAYGW Amount: Obtained from Employees > Edit Employee > Taxation > Balances > Total Tax YTD
   4. Exempt Foreign Income Amount: Obtained from Employees > Edit Employee > Taxation > Balances > Exempt foreign employment income
   5. ETP Code: Obtained from Employees > Edit Employee > Taxation > Balances > Next to Lump Sum A
   6. ETP Payment Date: Obtained from Employees > Edit Employee > Taxation > Balances > Cessation Date
   7. Termination Payment Tax Free Component: Obtained from Employees > Edit Employee > Taxation > Balances > Tax Free Component
   8. Termination Payment Taxable Component: Obtained from Employees > Edit Employee > Taxation > Balances > Taxable Component
   9. Total ETP PAYGW Amount: Obtained from Employees > Edit Employee > Taxation > Balances > Total Tax Withheld
   10. Lump Sum Payment A Type: Obtained from Employees > Edit Employee > Taxation > Balances > Next to Lump Sum A
   11. Lump Sum Payment A: Obtained from Employees > Edit Employee > Taxation > Balances > Lump Sum A
   12. Lump Sum Payment B: Obtained from Employees > Edit Employee > Taxation > Balances > Lump Sum B
   13. Lump Sum Payment D: Obtained from Employees > Edit Employee > Taxation > Balances > Lump Sum D
   14. Lump Sum Payment E: Obtained from Employees > Edit Employee > Taxation > Balances > Lump Sum E
   15. Allowance Type: Obtained from Employees > Edit Employee > Taxation > Balances > Allow/Deds
   16. Other Allowance Type: Obtained from Employees > Edit Employee > Taxation > Balances > Allow/Deds
   17. Allowance Amount: Obtained from Employees > Edit Employee > Taxation > Balances > Allow/Deds
   18. Deduction Type: Obtained from Employees > Edit Employee > Taxation > Balances > Allow/Deds
   19. Deduction Amount: Obtained from Employees > Edit Employee > Taxation > Balances > Allow/Deds
   20. Super Liability Amount: Obtained from Employees > Edit Employee > Superannuation > Superannuation Guarantee YTD
   21. OTE Amount: Obtained from Employees > Edit Employee > Superannuation > OTE for SG YTD
   22. Reportable Employer Super Contribution: Obtained from Employees > Edit Employee > Taxation > Balances > Reportable Superannuation Contributions
   23. Payee RFB (Reportable Fringe Benefits) Taxable Amount: Obtained from Employees > Edit Employee > Taxation > Balances > FBT Info > Grossed Up Total
       For every employee who exceeds the reportable fringe benefits amount threshold of $2,000 AND the employer IS NOT exempt from FBT under section 57A of the FBTAA 1986?, all amounts are reported in this field.
   24. Payee RFB (Reportable Fringe Benefits) Exempt Amount: Obtained from Employees > Edit Employee > Taxation > Balances > FBT Info > Grossed Up Total
       For every employee who exceeds the reportable fringe benefits amount threshold of $2,000 AND the employer IS exempt from FBT under section 57A of the FBTAA 1986?, all amounts are reported in this field.
   25. Residency Status: A code which identifies the residency status of an individual, for tax purposes. (Resident, Non-Resident or Working Holiday Maker)
   26. Basis of Payment Code: The basis of payment indicates the type of arrangement between the payer and payee. (Full time, Part time, Casual, Labour hire, Pension or Annuity payees).
   27. Tax Free Threshold Claimed: Obtained from Employees > Edit Employee > Taxation > Tax Free Threshold
   28. Study and Training Loan Repayment Indicator: Obtained from Employees > Edit Employee > Taxation > Help Debt
   29. Student Financial Supplement Scheme Loan indicator: Obtained from Employees > Edit Employee > Taxation > Financial Supplement Debt
10. Payee Declaration
    1. Declaration Acceptance Indicator: Indicates that the terms stated in the Declaration Text have been accepted or declined.
    2. Date Declaration Signed: This is the date on which the declaration is signed by the reporting entity.