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  • Due dates for STP quarterly reporting options

    Employers should be reporting through Single Touch Payroll (STP) unless they are covered by a deferral or exemption.

    Reporting for small employers with closely held payees and quarterly reporting for micro employers has changed from 1 July 2021.

    If you use either of these STP reporting concessions, your STP report is due at the same time as your activity statement.

    Employers with closely held payees

    From 1 July 2021, employers must report amounts paid to their closely held payees through STP. You can choose to report:

    • actual payments each pay day
    • actual payments quarterly
    • a reasonable estimate quarterly.

    Micro employers reporting quarterly

    From 1 July 2021, the STP quarterly reporting concession for micro employers is only available to micro employers who meet certain eligibility requirements, which now include the need for exceptional circumstances to exist. Registered agents can apply for this concession on a client's behalf.

    Employers who have not started reporting through STP and do not have a deferral or exemption need to start reporting now.

    Last modified: 30 Sep 2021QC 64847