When submitting a Single Touch Payroll batch after 30/06, you may get the following error:
Your submission was not processed. We were unable to process your submission because you have not reported using Single Touch Payroll for that financial year - CMN.ATO.PAYEVNT EM92168 or;
The update is referring to a previous year where STP reporting did not occur CMN.ATO.PAYEVNT.EM92168.
The error above will occur for ANY employee(s) that were:
Included in a STP batch that had a submission date after 30/06 but;
The employee(s) DID NOT have a previous pay in the financial year in an ATO Accepted batch.
ATO rules for Reporting a pay event in Single Touch Payroll
The ATO specifies that employers are required to report a pay event to the ATO on or before the pay day. See the ATO site: The rules of reporting through STP.
At end of year, this means that an employee CANNOT be paid for the first time for a previous financial year in an STP batch submitted in the new financial year (i.e. after 30/06 of that financial year).
To avoid receiving this error:
Make sure that any STP batch(es) that include employees that did NOT have a previous pay entered on or before the 30/06 are processed before the start of the new financial year (i.e. the STP batches are Signed and Submitted before or on 30/06).
Scenarios if you ARE receiving this error
There are 2 scenarios that can cause this error to occur, which are documented below, along with the steps required to resolve each scenario.
Scenario 1
The last pay for the financial year was processed in June but the batch was submitted to the ATO outside of the financial year (i.e. after the 30/06), and the STP batch contains employee code(s) that:
Have been paid in that pay run/STP batch.
Have NOT had a previous pay processed in another STP ATO Confirmed batch in that financial year.
To resolve scenario 1, follow steps below
Restore your archive created prior to a processing the pay. See: Restore an archive backup file.
📌 Note:
The employee CAN be in Payroll with an existing Masterfile but;
CANNOT have a pay transaction (even if the total is zero) in a batch signed and submitted after 30/06.
If you did NOT take an archive prior to processing a payment run for this scenario, then please raise a new case online and reference the title of this article.
Once the archive is restored, delete the pays for the affected employees that caused the error.
Re-process the pay run for all the remaining employees in the pay run (that did not error).
Finalise and submit the resulting STP batch.
Re-enter pays for the employees that caused the error in the historical company, and process the pay, so the amounts paid for these employees are in Attache Payroll desktop.
Mark the resulting STP batch as Not Required.
Once this is done, complete a Manual Payment Summary for each of these employees that caused the error. Please find link to download the ATOs PAYG Payment Summary Statement form.
📌Please note: if you are NOT confident to perform the steps above, we can escalate your case to our consulting team, but it will be a chargeable service.
Scenario 2
Scenario 2 is where you have an ATO confirmed batch, but it was not finalised. The batch was then finalised and re-submitted as a second submission AFTER 30/06, and the second submission received the error.
To resolve scenario 2, follow steps below:
Process a zero pay in for one employee only (it can be ANY employee). This will create a new STP batch, and all employees can be finalised in this batch.
If the EOY rollover has been completed, you will need to process the zero pay in the linked history company.