Reporting child support using Single Touch Payroll

There are things you must do when you report child support deductions for your employees through Single Touch Payroll (STP).

You can report child support deductions and garnishee amounts through STP.

If you report this way, you don’t need to report to us again through our other reporting channels. But you will still need to make payments to us.

From time to time, we may contact you to confirm the information you provided.

If you haven’t used STP to report child support deductions before, read about how to use it for the first time.

Before you report

If you are reporting for the first time, make sure the pay cycle information in your STP reporting solution, the child support deduction notice and our systems are the same.

Make sure you use correct pay cycle details for your deductions and reports.

The details in your STP reporting solution

Check your STP reporting solution to see if it shows all the following correctly:

  • your employees’ pay frequency - for example, weekly or fortnightly
  • your employees’ pay day - the day you deposit their pay into to their bank account
  • the start and end date for the pay period.

Update any details that aren’t correct in your STP reporting solution. If you need help to update your reporting, you may need to contact your software provider.

The details we included in the notice we sent you

Next, check the notice we sent you.

If any details are wrong, call us on the Child Support enquiry line.

If we need to update the details in our system, we may send you a new notice.

Check garnishee payment details

Check garnishee payment details as they may change over time. This includes the payment reference number.

What to report

You must report child support deduction amounts against the correct deduction types in your STP reporting solution.

You should only report deductions that we have asked for by sending you a letter.

Notice to Commence Child Support Deductions - Section 45

Report this type of deduction as a deduction type D in your STP reporting solution.

It is a fixed amount of child support deducted each pay period.

You must deduct the amount the notice tells you unless that makes the employee’s net pay less than the protected earnings amount.

Garnishee notices - Section 72A

Report this type of deduction as a deduction type G in your STP reporting solution.

It can be a lump sum, fixed amount each pay or a percentage of an employee’s income.

How to report

How you enter child support deductions into your STP reporting solution is important. If you do it incorrectly we may need to call you to finalise your reporting. This can delay payments.

Follow these instructions to avoid common errors.

$0 deduction

You will need to report a $0 deduction when either:

  • your employee earns $0 in the pay period
  • your employee earns the protected earnings amount or less.

You may be able to do this using your STP reporting solution. Check with your software provider to find out how you report that you deducted $0. Some methods include:

  • reporting $0 at the deduction reporting label
  • entering the same year-to-date amount that you reported in the previous pay period.

If you can’t do it through your STP reporting solution, use another reporting method.

Employee detail changes

Update an employee’s employment status in your STP reporting solution if it changes. For example, from full time to part time work.

If an employee stops working for you, report it to us through STP. Include the date they stopped working for you and the reason code in your STP payroll report. Learn more about reporting employment separation through Single Touch Payroll.

When to correct your STP information

You must take action straight away to correct any errors in your reporting. For example:

  • you missed a deduction because your payroll officer was away
  • you reported a deduction we didn’t ask you to.

Penalties can apply if you don’t do this in time.

Read more about correcting information reported through STP on the Australian Taxation Office website.

Where to get help

You can refer to the information your STP software provider gave you for help.

Page last updated: 2 April 2024.
QC 65326