Question

What are STP country codes?

Answer

Some income types require a country code to be reported in STP Phase 2.

Working holiday makers

The country reported is their home country, i.e. the one stated as per the employee’s visa. You would assign the country code individually per employee.

Foreign employment

The country reported is the country where the employee performed the work overseas. There is the potential for an employee to perform work in multiple countries in a single financial year and to have employment under multiple entities in different countries within the same financial year. In these cases, you would assign the country code for this income type at the location level as opposed to the individual employee level.

Inbound assignees to Australia

The country reported is the country of the foreign (offshore) employing entity.