This is the next part of the STP rollout. Where Phase 1 was a way of reporting employees’ tax and superannuation to the Australian Tax Office (ATO), STP Phase 2 expands the program to capture more information such as a further breakdown of gross amounts and income types, required to be reported to the ATO each payday.

Business.gov.au have created a build your own employment contract (for an employee under Australia’s Fair Work System) that is tailored to your business needs. Making your employee’s pay and conditions clear from the start can help protect your business in the long term.