Table of Contents
STP Phase 2 - Employment Basis in Reckon Accounts 2023
ATO requirements
Employment Basis is the working arrangements or engagement relationship between the payer and the payee and must be reported in every Submit and Update Event. It must also align with the Income type.
The different types are:
- Full time
- Part-time
- Casual
- Labour Hire
- Voluntary Agreement
- Death Beneficiary
- Non-Employee
Reckon Accounts implementation
Until Reckon Accounts 2022 there were seven Employment Types available to select. However, since STP Phase 1, some of those types were no longer supported when electing to submit a TFN Declaration.
Reporting in STP Phase 2 will replace the need to send the TFN Declaration, however the ATO still encourages employers to continue sending TFN declarations if this supports other businesses process.
Company file post-upgrade
In Reckon Accounts 2023, the unsupported Employment Basis have merged with supported types for STP Phase 2 during the file upgrade. The implemented Employment Types from Reckon Accounts 2023 are:
- Full time
- Part-time
- Casual
- Death Beneficiary

Try using the Employee Contact List report and add the Employment Status to the displayed Columns.
Comparing Reckon Accounts 2022 and 2023
Reckon Accounts 2022 | Reckon Accounts 2023 | Notes |
Full Time (FT) | Full Time (F) | Abbreviation aligned with ATO code. |
| Full Time (F) | Transitioned to full time. |
Casual (CA) | Casual (C) | Abbreviation aligned with ATO code. |
Casual Part Time (CAPT) | Part Time (P) | Transitioned to part-time. |
Part Time (PT) | Part Time (P) | Abbreviation aligned with ATO code. |
n/a | Death Beneficiary (D) | Newly added type. |
Employment basis descriptions
EMPLOYMENT BASIS | CODE | DESCRIPTION |
Full time (F) | “F” | A person who is engaged for the full ordinary hours of work as agreed between the payer and the payee or set by an award (or both), registered agreement or other engagement arrangement. |
Part time (P) | “P” | A person who is engaged for less than the full ordinary hours of work, as agreed between the payer and the payee or set by an award (or both), registered agreement or other engagement arrangement. |
Casual (C) | “C” | A person who does not have a firm commitment in advance from a payer about how long they'll be employed or engaged, or for the days or hours they'll work. |
Death Beneficiary (D) | “D” | The recipient of an employment termination payment (ETP) death beneficiary payment who is either a dependant, non-dependant or trustee of the estate of the deceased payee. |
Need more help?
Ask the Reckon Community at: https://community.reckon.com/categories/reckonaccounts
Or Log a Support Ticket: https://www.reckon.com/au/support/