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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.

    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.

    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 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 fields as follows  
      • Start and end date – enter '1/7/19 to 30/6/2021
      • Number of additional days required to lodge each report – enter '90 days'
      • Number of employees currently on payroll – include both 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'. Also attach information on how many employees you normally employ throughout the year, how many employees you employ seasonally and for what period of time, and your industry.

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

    • the 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.

    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:

    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 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 STP solution provider to see how they offer quarterly reporting.

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

    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 do this:

    • log in to the Business Portal
    • select Manage employees then 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 and we can 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 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.

    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:

    How to lodge the quarterly STP report

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

    The STP report can't be lodged through ATO portals. It is not an additional label on your activity statement.

    See also:

    Last modified: 27 Sep 2019QC 59388