- Any paid employee (salary and wages).
- Remuneration to the director of a company.
- Return-to-work payment.
- Termination payments.
- Unused leave paid.
- Paid Parental leave.
- Any paid employee under the Seasonal Labour Mobility Program.
Non-mandatory details which can also be provided to the ATO under STP reporting include:
- Reportable employer superannuation contributions.
- Reportable fringe benefit amounts for employees.
- Payments made to contractors (outside the payroll).