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  • Changes to STP reporting from 1 July

    Employers should be reporting through Single Touch Payroll (STP) unless they only have closely held payees, or they are covered by a deferral or exemption. There are changes to STP reporting for small employers with closely held payees and quarterly reporting for micro employers from 1 July 2021. This may affect how you report to us.

    Employers with closely held payees

    From 1 July 2021, employers must report their closely held payees through STP. You can choose to report these payees each pay day, monthly or quarterly.

    Micro employers reporting quarterly

    From 1 July 2021, the STP quarterly reporting concessions for micro employers will only be available to micro employers who meet certain eligibility requirements which now include the need for exceptional circumstances to exist.

    For further information refer to:

    Employers can apply for this concession through the online deferral tool from 1 July 2021.

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

    Last modified: 24 Feb 2021QC 64847