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  • Seasonal and intermittent employers

    Seasonal and intermittent employers are those who generally do not have any employees for most of the year and then have an increase of employees for less than three months of a financial year. The three months do not need to be consecutive.


    • If you normally have no employees and then employ 19 or fewer seasonal or short-term employees for a three month period or less you are eligible for this concession.
    • If you normally have no employees and then employee 20 or more seasonal or short term employees for a three month period or less we will consider your application on a case-by-case basis.

    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

    You or your registered agent will need to apply for this concession by completing the following.

    • Log into the Business Portal, select Manage employees then STP deferrals and exemptions.
    • From the STP deferrals and exemptions form choose ‘Recurring deferral’ and complete the following information: Start and end date – 1/7/19 to 30/6/20.
    • Number of additional days required to lodge each report – enter 90 days.
    • Number of employees currently on payroll – include those you currently employ and those you intend to employ seasonally (if you don't know the exact number you can make a reasonable estimate).
    • Payroll software name – the software you currently use or are planning to use for STP reporting.
    • Reason – choose ‘Other special circumstances’.
    • Describe the special circumstances – enter Seasonal / intermittent employees.
    • Attach supporting documentation – if you currently employ or intend to employ 20 or more employees, please attach a document which describes your situation.

    Your registered tax or BAS agent can also apply using the instructions above 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.

    How to lodge the quarterly STP report

    The STP report needs to be lodged through an STP- enabled solution. You can either lodge the report yourself or have a registered agent do this on your behalf.

    The STP report cannot be lodged through ATO portals and is not an additional label on the activity statement.

    See also:

    Payments included in the quarterly report

    You will need to report your employees’ year-to-date amounts up to and including the last pay day of the quarter.


    For the July to September period you need to report your employees’ year to date amount up to and including 30 September.

    This could be by way of lodging every pay event for the quarter individually or one pay event which reports the year to date information for the quarter. Speak to your solution provider to see how they are offering quarterly reporting.

    End of example

    Quarterly STP report due date

    If you report quarterly, you will need to send your STP pay event once per quarter at the same time you lodge your activity statement.

    The due date for lodgment will be the due date of your activity statement. You can also speak with your registered agent about your activity statement due date.

    See also:

    Notifying us when you won’t pay employees again for the year

    When your employment season is finished, you can notify us that you no longer have a requirement to report if you will not pay any employees again in the financial year by notifying us.

    To do this:

    • log in to the Business Portal
    • select Manage employees then clicking on STP deferrals and exemptions
    • select No requirement to report.

    Finalisation declaration due dates

    You will need to finalise your STP information at the end of the financial year – that way we know all the data reported is complete, and we can provide this to employees to complete their tax return.

    Employers or their registered agents need to submit a finalisation declaration through their STP-enabled solution.

    You can make the finalisation at any time throughout the financial year, so you might choose to do this when your season is over and or you cease paying employees for the year.

    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 you STP data before 14 July 2021.

    Note: these due dates are earlier than the due date of your June activity statement so this may mean you need to visit your registered agent earlier than normal, but should align to the natural business process you previously had to ensure that payment summaries were issued to employees by 14 July each year.

    See also:

    Last modified: 19 Jun 2019QC 59388