ESS Reporting to the ATO

Where a company has issued Employee Share Scheme interests (shares, options, performance rights etc) during the financial year, the company must provide:

  • An ESS Statement to the employee by 14 July
  • An ESS Annual Report to the ATO by 14 August

What is included in these reports?

The ESS reporting must include the taxable value of interests issued by the company during the financial year for each employee. This allows the ATO to data match with the employees’ tax returns, as well as allow the employees to pre-fill their tax returns when using e-tax to prepare their tax returns.

The ATO have released 2 tools to assist businesses in meeting their ESS reporting requirements –

  • ESS Data Capture Tool
  • ESS Bulk Load Excel Spreadsheet

Reports are also able to be lodged electronically through the ECI (Electronic Commerce Interface).

For more information, see the ATO’s guide to reporting electronically: How to lodge your employee share scheme annual report electronically

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