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  • Seasonal and intermittent employers

    If you are a seasonal and intermittent employer, you may be eligible to lodge your STP report quarterly until 30 June 2021.

    Seasonal and intermittent employers are those who generally have either no employees or between 1–4 employees for most of the year and then have an increase of employees for less than three months of a financial year. Those months do not need to be consecutive.

    From 1 July 2021 this reporting concession will be rolled into the quarterly reporting concession for micro employers.

    On this page:

    Eligibility for the concession

    If you normally have no employees or between 1–4 employees and then employ:

    • 5–19 seasonal or short-term employees for a three-month period or less – you are eligible for this concession
    • 20 or more seasonal or short-term employees – we will consider applications 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 steps:

    • Log in to the Business Portal
    • select Manage employees
    • select STP deferrals and exemptions
    • choose Concessional reporting.

    Your registered tax or BAS agent can also apply using the same steps through:

    • Online services for agents – select Business then STP deferrals and exemptions.

    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

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

    The due date for lodgment will be the due date of your activity statement.

    See also:

    Reporting more frequently

    If you are approved to report quarterly but would like to report more frequently (such as monthly, fortnightly or weekly) you can do so at any time.

    If you choose to report monthly, you should report this monthly pay event by the 21st day of the following month (this is the same due date as monthly activity statements).

    If you choose to report fortnightly or weekly you should report on or before each pay day.

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

    If you will not be paying any employees for the rest of the financial year, you should lodge a 'No requirement to report' notification.

    To lodge the report:

    • log in to the Business Portal
    • select Manage employees
    • select 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. This tells us your data is complete. We can then change your employees' income statement to 'Tax ready'.

    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. You can choose to do this when your season is over or you stop paying employees for the year.

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

    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 process you previously had to ensure that payment summaries were issued to employees by 14 July each year.

    See also:

    Last modified: 08 Feb 2021QC 59388