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  • Deferrals

    Under Single Touch Payroll (STP), there are deferrals for:

    • commencing your reporting
    • submitting particular reports.

    There are different ways to apply, depending on the type of deferral.

    On this page:

    Transitional deferrals

    A transitional deferral should be used if you need more time to get ready for STP reporting.

    Deferrals will only be be considered if you have exceptional circumstances.

    Find out about:

    Employers with 19 or less employees

    STP reporting for small employers started from 1 July 2019.

    If you haven't started reporting and need more time, you can ask us for a deferral by:

    • logging in to the Business Portal and selecting Manage employees then STP deferrals and exemptions
    • phoning 13 28 66.

    If you use a registered tax or BAS agent they can request the deferral for you.

    Employers with 20 or more employees

    STP reporting for large employers started from 1 July 2018.

    If you haven't yet started STP reporting and need more time, deferrals will only be considered in exceptional circumstances.

    If you haven't started reporting, you can apply for your own deferral by:

    • logging in to the Business Portal
    • selecting Manage employees then STP deferrals and exemptions.

    If you use a registered agent they can request the deferral for you.

    Registered agents

    You must be a registered tax or BAS agentExternal Link to:

    • provide payroll services and report through STP for your clients
    • apply for a deferral on your clients behalf.

    Payroll services include processing payroll on behalf of the employer. They also include performing payroll-related functions, such as interpreting legislation and helping employers to calculate their pay as you go (PAYG) withholding and super guarantee liability.

    Client not ready to report

    If one of your employer clients is not be ready to start STP reporting, you can apply for a deferral using Online services for agents – select Business then STP deferrals and exemptions.

    You're not ready to report

    If you are not ready to start STP reporting due to exceptional circumstances you can apply for a deferral using Online services for agents – select Business then STP deferrals and exemptions.

    From Friday 25 September 2020, the Registered agent bulk client request form for STP Transitional deferral and small business reporting concessions (SBRC) requests will no longer be available.

    See also:

    Unreliable or no internet service

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

    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.

    You or your registered tax or BAS agent can apply for a deferral or exemption through:

    • the Business Portal (employers) – select Manage employees then STP deferrals or exemptions
    • Online services for agents – select Business then STP deferrals and exemptions.

    You can also phone us on 13 28 66 if you are unable to lodge online.

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

    Other types of deferrals

    Operational deferral

    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 deferral

    If there are special circumstances affecting your ability to regularly report on, or before, a pay day, you can apply for a recurring deferral. This deferral allows you additional time to lodge each STP report without penalty for late lodgment.

    The maximum number of additional days granted to report will be three business days.

    An example would be if you regularly experience intermittent internet connectivity issues which means we might receive your report a couple of days after pay day.

    You may also apply for a recurring deferral where you are advising us that you have inbound assignees.

    See also:

    No requirement to report

    If you have already started STP reporting and you cease to have a PAYG withholding obligation for part of the year (for example where you have no employees), you can let us know that you have no requirement to submit STP reports for that period.

    Finalisation declaration deferral

    At the end of the financial year, you need to finalise the STP information you've reported.

    For the 2019–20 financial year:

    • employers with 20 or more employees had until 14 July 2020
    • employers with 19 or less employees had until 31 July 2020.

    If you are unable to do this by the due date, you can apply for additional time.

    See also:

    How to apply

    You or your registered tax or BAS agent can apply for these deferral types using:

    • the Business Portal (employers) – select Manage employees then STP deferrals or exemptions
    • Online services for agents – select Business then STP deferrals and exemptions.

    You can also phone us on 13 28 66 if you are unable to lodge online.

    Last modified: 24 Sep 2020QC 56186