Commercial Regulation
Australia Payroll
Australian payroll regulation covering PAYG withholding (ATO Schedules 1, 5, 7, 11 and 15), Medicare levy adjustment and surcharge, study and training support loans, allowances with ATO reasonable amounts, Superannuation Guarantee with Payday Super, state payroll tax for all 8 states and territories including groups, child support, leave and workers compensation, termination payments (ETP, unused leave) and Single Touch Payroll Phase 2. Weekly, fortnightly and monthly pay, with the financial year and year to date by pay date.
ATO PAYG 2026–27
Weekly · Fortnightly · Monthly
Payday Super
Payroll Tax 8 States
STP Phase 2
141 Tests
Regulation Overview
AU.Payroll · 2026–27
Core regulation + 6 versioned data regulations (Tax · Super · Medicare · PayrollTax · ETP · LSL)
106
Wage Types
6
Reports
28
Cases
141
Integration Tests
Pay Frequencies & Financial Year
Weekly · fortnightly · monthlyDivision calendar (Week · BiWeek · CalendarMonth)
Financial year 1 July – 30 JuneBy pay date: lookups, YTD, STP, Payday Super
53 weekly / 27 fortnightly paysAdditional withholding on request (Schedule 1)
Calendar guardPayrun aborts on unsupported calendars (quarterly)
PAYG Withholding 2026–27 (resident rates)
Tax-free threshold$18,200
$18,201 – $45,00015%
$45,001 – $135,00030%
$135,001 – $190,00037%
> $190,00045%
Low Income Tax Offset (LITO)$700 max, phase-out $37,500–$45,000
No TFN quoted (resident · foreign resident)47% · 45%
Schedules 5 · 7 · 11 · 15Back payments · unused leave · ETP · working holiday makers
Superannuation & Medicare 2026–27
Superannuation Guarantee rate12%
Maximum contribution base (Payday Super, annual)$270,830
Concessional contributions cap$32,500
Medicare levy · levy adjustment (Scales 2 and 6)2% · variation declaration
Medicare levy surcharge (no private cover, single > $105,000)1% / 1.25% / 1.5%
Study and training support loans (STSL)Schedule 8 component
State Payroll Tax 2026–27 (rate · annual threshold)
NSW · VIC5.45% · $1.2M | 4.85% · $1M
QLD · WA4.75% / 4.95% · $1.3M | 5.5% · $1M
SA · TAS4.95% · $1.5M | 4% / 6.1% · $1.25M
ACT · NT6.75% · $1.75M | 5.5% · $2.5M
Groups · nexus · regional employersGrouped thresholds, wages by state, VIC/QLD regional rates
Allowances 2026–27
Cents per kilometre$0.91/km up to 5,000 business km
Overtime meal reasonable amount$40
Laundry allowance without withholdingup to $150 per financial year
Award transport paymentsWithholding from 1 October 2026
Travel allowancesATO reasonable amounts (domestic, overseas, truck drivers)
Cases & Reporting
Cases & Statutory Reporting
28 cases + 6 reports, all reports by pay date
Reports (6)
Payslip — payment date and pay periodPDFPer pay date · Employee
Employer Cost SummaryPDFPer month or pay date
Payroll Journal — cumulative by pay date monthPDFFinancial year
Tax Reconciliation — PAYG withheldPDFQuarter of the pay date
Payroll Tax Return — per state, incl. groupsPDFMonthly · Annual
STP Phase 2 Pay Event (ATO)XMLPer pay date · ATO
Certification Requirements
Required Registrations & Filing
Customer responsibility — Payroll Engine provides calculation results, not filing
Software & Digital Service Provider (DSP)
STP Phase 2 DSP RegistrationMust be a registered Digital Service Provider with ATO to lodge STP reports
Filing & Employer Registrations
ABN (Australian Business Number)Required for all employers
TFN (Tax File Number) — EmployerATO registration
STP Enabled Software IDRegistered with ATO for STP Phase 2 lodgement
Super Fund DefaultEmployer must nominate a default super fund (MySuper product)
Payroll Engine produces the STP Phase 2 pay event as XML, by pay date. Submission to the ATO requires a registered DSP or whitelisted software product. This is the sole responsibility of the deploying entity.
Regulation Stack
Deployment Layers
Standalone Australia or multi-country via Consolidation cluster
L1AU.PayrollCore payroll regulation
L1Data.Tax (2025–2027)ATO Schedule 1 coefficients · LITO · Medicare levy adjustment · STSL · WHM · allowances
L1Data.Super (2025–2027)SG rate 12% · maximum contribution base · caps
L1Data.Medicare (2025–2027)Medicare levy surcharge tiers
L1Data.PayrollTax (2025–2027)Rates and thresholds for 8 states and territories
L1Data.ETP.2026 · Data.LSL.2026ETP caps · state long service leave
L2Provider.MyCompanyDefault super fund · company allowances
L3Regulation.ConsolidationWT 7000–7030 · cross-country reports