Who can benefit from this section
Payroll professionals using Single-Touch Payroll (STP) for Australian organisations.
Understanding STP YTD when transferring employees between different ABNs
What happens when you transfer an employee to a payroll with a different ABN
When an employee moves to a payroll with a different ABN, their YTD values start from zero in the new payroll. Each ABN must report its own payroll data separately to the ATO. This is the correct behaviour for ATO compliance.
Example:
Sarah works in your Sydney office (ABN 11 222 333 444) from July to September, accumulating $15,000 YTD gross pay. In October, she transfers to your Melbourne office under a different ABN (55 666 777 888).
Sydney payroll YTD: Frozen at $15,000
Melbourne payroll YTD: Starts at $0 and accumulates from October
How to transfer an employee between payrolls
End-date the employee's occupancy in the original payroll
Create a new occupancy in the new payroll
You don't need to create a new employment stream or adjust YTD values manually. Jemini separates the YTD values automatically based on which payroll the employee is in.
Learn more in Intro to Occupancy.
STP submissions
Each payroll reports only its own YTD values under its own ABN. At the end of the financial year, the ATO receives two payment summaries for the employee – one from each ABN.
Learn more in How to generate and submit ATO payroll files (Australia only).