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  • Micro employers

    Micro employers (1–4 employees) who need more time to move to Single Touch Payroll (STP) reporting can ask their registered tax or BAS agent to report on their behalf on a quarterly basis. This can continue until 30 June 2021.

    Your registered agent must:

    • apply for the concession on your behalf
    • lodge the STP report on your behalf using an STP-enabled solution.

    You can lodge yourself (without a registered agent) if you are:

    On this page:

    Determining if you are a micro employer

    To be eligible for the quarterly reporting concession, you must have 1–4 employees at the time of application. Work out how to count your employees.

    Eligibility for the concession

    To be eligible for this quarterly reporting concession, you must:

    • be a micro employer on the day you apply
    • lodge your activity statements electronically through a registered tax or BAS agent
    • have a non-computerised payroll. This could include running your payroll manually and keeping records on a spreadsheet or paper.

    You must also meet both of the following:

    • all amounts owing to us are either not yet due or subject to a payment plan
    • all lodgment obligations are either not yet due or subject to a deferral.

    Applying for the concession

    Your registered agent must apply for this concession and lodge the STP report on your behalf.

    Increase in employee numbers

    If your application for this concession is accepted but your employee numbers increase after that date, you are still eligible for the concession until 30 June 2021.

    Quarterly STP report due date

    Your registered agent will need to send your STP report once per quarter. The due date for the STP lodgment will be the same as the due date of your activity statement.

    Speak with your registered agent about your activity statement due date.

    Reporting more frequently

    If you are approved to report quarterly but would like to report monthly, you can do so. You should lodge the monthly STP pay event on or before the 21st day of the following month. This is the same due date as monthly activity statements.

    Payments included in the quarterly report

    The quarterly report needs to include your:

    • employees’ year-to-date amounts – up to and including the last pay day of the quarter
    • total gross wages – same as the W1 label on you activity statement
    • total pay as you go withholding – same as the W2 label on your activity statement.

    This quarterly report could be in two formats, either including:

    • each individual pay event for the quarter
    • one pay event which reports the information for the quarter.

    Speak to your registered agent to see how they offer quarterly reporting.

    If you also need to report information for closely held payees, see Closely held payees.

    Finalisation declaration due dates

    You will need to finalise your STP information at the end of the financial year. This tells us your data is complete and we can change your employees' income statement to 'Tax ready'.

    Your registered agent needs to submit a finalisation declaration on your behalf.

    For the final quarter of 2020 (April to June), you will need to report and finalise your STP data before 31 July 2020.

    For the final quarter of 2021 (April to June), you will need to report and finalise your STP data before 14 July 2021.

    These due dates are earlier than the due date of your June activity statement. This may mean you need to visit your registered agent earlier than normal. However, the timeframe should align to the business processes you previously had to ensure that payment summaries are issued to employees by 14 July each year.

    See also:

    How to lodge the quarterly STP report

    The STP report must be lodged by your registered agent though an STP-enabled solution.

    Information for registered agents

    Applying for the concession on behalf of your clients

    You will need to apply for this concession on behalf of your clients.

    For single client requests, you can do this through:

    • Tax or BAS Agent Portal – select Client's employer obligations then STP deferrals or exemptions
    • Online services for agents – select Business then STP deferrals and exemptions.

    To apply for a concession for multiple clients, you can lodge a Registered agent bulk client request form.

    Electronic lodgment concessional due date

    Registered agents who lodge eligible quarterly business activity statements receive a lodgment concession. This concessional due date also applies to the quarterly STP report.

    See also:

    How to lodge the quarterly STP report

    You will need to lodge the STP report through an STP-enabled solution (see the STP product registerExternal Link). The STP pay event report can't be lodged via the ATO portals.

    Speak to your STP solution provider to see how they offer quarterly reporting.

    The STP pay event report is a separate obligation to the activity statement. The activity statement must be lodged separately.

    See also:

    Last modified: 01 Oct 2019QC 59383