The Business Management Software Identifier (BMS ID), is a unique number to distinguish employers within a ABN/Branch.

An employer can report separately based on how the employee records are managed, this will result in corresponding EOFY summaries for each instance reported.

The business rules for reporting employee information are:

  1. Where an employer has branched for PAYG withholding purposes, the employer must report separate payroll events for each PAYG withholding branch, established with the ATO.
  2. An employer may choose to report separately, for each instance of a payroll solution by allocating a unique BMS ID. This could be where an employer runs more than one payroll solution and separately identifies the same employee, in each solution as a unique payroll record.
  3. For an employer who pays their PAYG withholding with their BAS, the ATO will aggregate W1 and W2 across all BMS IDs for pre-filling of the employers BAS.
  4. Where an employee is recorded more than once under the same ABN/Branch/BMS ID, then each instance of the employee must be reported, using a unique Payee Payroll ID. These separate Payee payroll IDs will be treated as a separate instance for Single Touch Payroll reporting and must have, separate YTD amounts for Payee Payroll ID. For example where an employee works within an organisation under two separate roles/awards, the employee can be reported under multiple Payee payroll IDs within a single payroll event.

More information on the BMS ID's role and how it relates to being used in Single Touch Payroll (STP) and other payroll instances can be found on our website and the ATO website.