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  • STP for large employers – transition year ends

    Single Touch Payroll (STP) reporting for large employers (those with 20 or more employees) started from 1 July 2018. Over 95% of large employers are already reporting their pay day information to us each time they pay their employees.

    The 12 month transition period for large employers to start reporting ended on 30 June 2019.

    We will be contacting employers who have not yet started reporting through STP and who aren't covered by a deferral. If employers fail to start reporting within a reasonable amount of time, penalties may be applied.

    If you are covered by a lodgment deferral, you need to start reporting prior to the deferral end date.


    The purpose of the penalty provisions is to encourage taxpayers to take reasonable care in complying with their tax obligations.

    There are penalties for overdue STP reports. This is usually in situations of increasing non-compliance – for example, where an employer has not lodged after a request to do so.

    The failure to lodge penalty is calculated at the rate of $210 for each 28 days, or part thereof, that a STP report is overdue. This penalty increases to a maximum of $2,100 for medium entities, $5,250 for large entities and $525,000 for significant global entities.

    See also:

    If you are experiencing circumstances that prevent you from reporting, phone 13 28 66.

    Last modified: 19 Aug 2019QC 59939