Payday Super deferrals
The ATO recognises that some employers may be unable to start reporting qualifying earnings as required for Payday Super compliance. It is important that you begin reporting QE and Super liability as soon as possible after that date. When you do start reporting qualifying earnings, you will need to include year-to-date (YTD) amounts in both qualifying earnings and Super Liability.
If you can't report qualifying earnings and super liability from 1 July 2026, you should begin reporting these amounts as soon as possible after that date. From 1 July 2027, if you don't report these amounts, we'll reject your reporting and penalties may apply.
You don't need to request a deferral if you can start reporting qualifying earnings during the 2026–27 financial year.
Although reporting qualifying earnings in STP may commence after 1 July 2026, you must start paying super guarantee on payday from 1 July 2026.
Transitional deferrals
If you are new business or new to employing and need more time to start STP reporting, you can apply for a transitional deferral for up to 3 months.
Operational deferrals
If you have already started reporting through STP and you won't be able to report for a period of time due to special circumstances, you or your registered agent can apply for an operational deferral.
Recurring deferrals
If special circumstances regularly prevent you from reporting on or before payday, you can apply for a recurring deferral. This allows extra time to lodge each STP report without late lodgment penalties. You may be granted up to three business days to lodge each report unless you are operating under a shadow payroll arrangement.
Employers operating under a shadow payroll arrangement who require more time than the concessional period should also apply for a recurring deferral.
Examples where a recurring deferral may apply include:
- ongoing or intermittent internet connectivity issues
- employers with inbound assignees.
No requirement to report
If you’ve started STP reporting but temporarily have no PAYG withholding obligation (for example, where you are a seasonal employer and only have employees for part of the financial year), you can notify us that you don’t need to lodge STP reports for that period.
Finalisation declaration deferrals
You need to make a finalisation declaration by 14 July each year to ensure your employees can access their finalised information to complete their tax return. If you can’t meet the due date, you can apply for extra time.
How to apply
You or your registered tax or BAS agent can apply for these deferral types using:
- Online services for business (employers) – select Employees then STP deferrals or exemptions
- Online services for agents – select Business then STP deferrals and exemptions.
You can phone us on 13 28 66 if you are unable to lodge online.