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  • Micro employers

    Micro employers (those with one to four 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 until 30 June 2021.

    This concession will only be considered for those micro employers experiencing exceptional or unforeseen circumstances.

    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:

    Find out about:

    Eligibility for the concession

    To be eligible for this quarterly reporting concession, you must meet all of the following:

    • be a micro employer on the day you apply (work out how to count your employees)
    • 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
    • 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 your STP reports on your behalf. Applications will only be considered if you're experiencing exceptional or unforeseen circumstances.

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

    When to report

    Your registered agent will need to lodge 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. If you lodge your STP report quarterly, it is due the same day as your quarterly activity statement.

    If you lodge activity statements monthly, the due date for your quarterly STP report is the same day as your last monthly activity statement for that particular quarter.

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

    If you are approved to report quarterly but want to report monthly, you can. Your registered agent must 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 your activity statement
    • total pay as you go (PAYG) withholding – same as the W2 label on your activity statement.

    This quarterly report could be in two formats, either:

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

    Speak to your registered agent about how they offer quarterly reporting and what they need to lodge on your behalf.

    Information for registered agents

    You needed to have applied for this concession on behalf of your clients by 28 February 2020. Applications for the concession for micro employers will now only be considered for clients experiencing exceptional or unforeseen circumstances.

    To apply for the concession in Online services for agents – select Business then STP deferrals and exemptions.

    Your lodgment concessional due dates for eligible quarterly activity statements 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 your STP-enabled software. You can't lodge the STP pay event report in Online services for agents.

    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. You must lodge the activity statement separately.

    See also:

    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'.

    If your registered agent reports your STP information to us for you, they need to submit a finalisation declaration on your behalf.

    Due dates for quarterly reporters:

    • For the final quarter of 2020 (April to June), you needed 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 before. However, the timeframe should align to the business processes you previously had to ensure that payment summaries were issued to employees by 14 July each year.

    See also:

    Last modified: 24 Sep 2020QC 59383