CTS for Employee Share Schemes 


CTS for Employee Share Schemes

The Australian Taxation Office (ATO) have reporting obligations in place, affecting those employers who offer shares or share options to their employees. From the income year ending 30 June 2016, some employers can no longer lodge their Employee Share Scheme (ESS) reporting with the ATO using paper or by bulk load Excel spreadsheet.

The deadlines to comply with the new reporting requirements are:

  • Employee reports (payment summaries) are due to be issued to employees by 14 July

  • ATO reports are due for lodgement with ATO by 14 August.

CTS ESS - Innovative Solution

SW has developed CTS ESS to simplify and automate employers’ online annual employee share scheme reporting obligations. CTS ESS enables Electronic lodgement of the ATO reports via the Standard Business Reporting (SBR) portal. 

What do the ATO reporting obligations mean for you?

If you are an employer


You will need to


How CTS ESS can benefit you?

Reporting <50 employees (with an Australian ABN)


Use the ATO tax portal to manually complete the ATO reports


CTS ESS can help with the completion of the forms. 

The rollover function reduces data entry going forward.

Reporting >50 employees OR
Reporting <50 employees 
(without an Australian ABN)


Lodge the ATO reports electronically


CTS ESS enables electronic

lodgement of the ATO reports.

With globally mobile employees


Indicate on each employee's PAYG summary:

  • Whether the reported figures are gross or apportioned between Australian-sourced/other work

  • Report assignment dates (optional)


CTS ESS automates and streamlines the ESS reporting process.



What types of companies are most likely to benefit from using CTS ESS?

Company profile



Large, privately owned company
(>50 reportable employees)


Commonly tax and finance is done in-house and support required for one-off compliance and advisory projects such as ESS reporting.

Head-quartered overseas (either >50 reportable employees or <50 if no ABN)


With subsidiaries/employees in Australia particularly if:

  • Australian employees are in split roles here and overseas

  • Where finance and payroll functions are based offshore, and no access to the required software for ESS reporting

ASX listed company


If you are currently reporting ESS information through the Australian Share Registry, the ESS reporting requirement changes are unlikely to affect you. However, you may wish to consider CTS ESS as an alternative means of meeting your ESS reporting requirements.


The ATO is particularly keen to ensure corporates are compliant and providing timely and accurate reporting. Now is the time to ensure your business is not left behind and you have everything in place ready for reporting season. We can provide a fully outsourced service or license our software; whichever you prefer.

Want to find out more? 

If you would like to discuss how to comply with these new changes, or learn more about how CTS ESS will help you, please click here to email our CTS team and a team member will be in touch with you within the next business day.