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  • Single Touch Payroll deferrals

    Some employers may not be ready to start STP reporting from 1 July 2018 and will need a later start date. We call this a deferral.

    Employers, software providers, tax professionals and payroll service providers can apply for a deferral.

    There are also deferrals for finalising STP data for closely held employees, and reporting through STP if you have unreliable or no internet service.

    Deferrals for commencing STP reporting

    Clients of payroll software providers

    Some payroll software providers may not have their products ready for STP and may have applied for a deferral.

    Any deferral granted by us will cover the existing clients of that software version. These clients will need to start reporting through STP on or before the deferred date granted.

    Your payroll software provider will let you know if and when a deferral is granted for your software version, and provide you with a deferral reference number (DRN). This is for your records only. If you are unable to get ready by this deferred date, you will need to apply for your own employer deferral in addition to this.

    Employers

    If you are not able to start reporting through STP now, or by your software provider's start date, apply for a deferral using the online form at Single Touch Payroll – employer deferral request.

    Note: Tax and BAS agents should use this form when lodging a deferral request for a single employer client who is not ready to start STP reporting from 1 July.

    Deferrals will be considered if you:

    • are unable to get ready by your software provider's deferred start date
    • are transitioning to a new STP-enabled solution
    • are using a customised payroll solution and you need time to configure and test your updated product
    • have complex payroll arrangements and need additional time to transition to STP
    • have entered administration or liquidation
    • have been impacted by a natural disaster
    • are affected by other circumstances which are out of your control.

    You or your registered agent can submit your completed form using the Business Portal, Tax Agent or BAS Agent Portal.

    Registered agents

    You must be a registered tax or BAS agentExternal Link to report through STP for your clients.

    If you are a registered agent providing a payroll service, you can apply for a deferral for your clients using our online form at Single Touch Payroll deferral request – Registered agents providing a payroll service.

    Payroll services include processing payroll on behalf of the employer, or performing any payroll related functions that involve interpreting legislation and assisting employers to calculate their PAYG withholding and super guarantee liability.

    Apply for a deferral if:

    • the payroll software you use has a deferred start date from us and you need additional time to implement STP beyond that date
    • the payroll software you use will be STP-enabled by 1  July 2018 but you need additional time to implement STP beyond that date
    • the payroll software you use is discontinued, and you need additional time to implement new STP-enabled payroll software
    • the software used by your clients will not be STP-enabled by 1 July 2018 and you need additional time to implement the solution across all relevant clients
    • the software used by your clients will be STP-enabled by 1 July 2018 but you need additional time to implement the solution across all relevant clients
    • there are other extenuating circumstances where you or your clients require additional time to implement STP.

    You will need to provide evidence and demonstrate a transition plan to get ready by the requested deferral date.

    When you apply for a deferral, list all the clients who need to be covered by the deferral. If granted, you or your employer clients will need to start reporting through STP on or before the deferral date granted.

    See also:

    Other deferrals

    Finalising STP data - closely held employees

    Substantial employers (those with 20 or more employees) will have additional time to finalise STP data for their closely held employees, such as family members.

    The dates for finalising STP data are:

    • for closely held employees – 30 September for the 2018-19 financial year. This is in line with the concessional payment summary annual report (PSAR) lodgment date
    • for all other employees of closely held entities – 31 July for the 2018-19 financial year.

    Unreliable or no internet service

    If you live in an area where there is no internet connection, or the connection or service is intermittent or unstable, this will impact your ability to report through STP.

    You or your registered tax or BAS agent can apply for a deferral or exemption through the Business Portal, Tax Agent or BAS Agent Portal. You can also phone us on 13 28 66 if you are unable to lodge a portal request.

    We understand you may experience:

    • an inability to connect to the internet
    • a connection that requires multiple attempts
    • dropouts or disconnections
    • exceedingly slow data transfer.

    When you lodge your request or contact us, we will discuss your individual circumstances and offer more time to lodge your STP report each time you run your payroll. You will need to provide evidence and meet our requirements.

    If a deferral is not practical, such as in areas where there is no internet connection at all, we will consider providing you with an exemption to STP reporting.

    How to lodge your request

    You or your registered agent can submit a request using the Business Portal, Tax Agent or BAS Agent Portal.

    To submit the request within your chosen portal:

    1. select General questions / problems / help as the message topic
    2. enter Single Touch Payroll Enquiries as the message subject.

    Include the following information:

    • your ABN
    • your contact details and preferred time to be called
    • the name of your payroll software and the version you are using
    • the address of the premises where STP payroll reporting is conducted
    • details of any issues preventing you from reporting through STP
    • how often your internet issues occur
    • how you conduct other digital transactions such as internet banking, emails, SuperStream reporting
    • the amount of additional time you would require to lodge your STP payroll event each week if applicable.

    You should provide any supporting evidence that may help us understand your circumstances, including if you need more time to lodge, or are not able to lodge at all.

    Note: When we receive your request we may contact you for further information.

    Last modified: 02 Aug 2018QC 56186