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  • Single Touch Payroll

    Single Touch Payroll (STP) is an Australian Government initiative which streamlines the reporting of tax and superannuation information to us.

    Using STP-enabled software, you send your employees’ salary and wage, tax withheld and super information to us each time you pay them.

    This means you:

    • report payroll information to us each time you pay your employees
    • report super liability information to us
    • won’t need to give your employees a payment summary for the information you've already reported and finalised through STP.

    Start payroll reporting through STP now

    All employers need to report their payroll information to us through STP.

    STP reporting began on:

    • 1 July 2018 for employers with 20 or more employees.
    • 1 July 2019 for employers with 19 or fewer employees.

    You can start reporting now by using your current payroll or accounting software if it's STP-enabled or by choosing one that is. Talk to your software provider, or visit their website, to find out what you need to do.

    Once you start STP reporting, you need to keep reporting each time you pay your employees.

    How to report

    You can report through your current payroll solution or service if it's updated to offer STP reporting. Talk to your software provider to find out if they offer STP.

    If you don’t currently have an STP payroll solution, talk to a registered tax or BAS agent for advice. They can help you with options to suit your circumstances. You can also ask a payroll service provider or your registered agent to report through an STP solution on your behalf each payday.

    There are also products designed for STP reporting that don't require the use of full payroll reporting functionality. See Software solutions for Single Touch Payroll for easy-to-use, low-cost solutions (less than $10 per month) and no-cost solutions.

    If you have one to four employees and have limited online access, you may be eligible to report quarterly (every three months) until June 2021. Your registered agent needs to apply for this concession on your behalf.

    Next step:

    Payments made to people directly related to the business (closely held payees)

    If you are a small employer with 19 or fewer employees and have payees directly related to the business (also known as closely held payees) you don't have to report payments to them through STP until 1 July 2021. This exemption is automatic, and you don't need to tell us.

    Closely held payees may include a family member, director, shareholder or a beneficiary of a trust. You will still need to provide them with a payment summary and report this information by lodging a payment summary annual report.

    If you have other employees (also known as arm's length employees) they must be reported through STP.

    Quarterly reporting until 2021

    You may be eligible to report quarterly until June 2021 if you have between one and four employees and your payroll is not computerised payroll (for example, you keep records on a spreadsheet or paper). Talk to your registered agent to find out how they can support you.

    You may also be eligible for a quarterly reporting concession if your business has irregular employment patterns, such as large seasonal increases.

    Next step:

    Exemptions

    Employers with only closely held payees or withholding payer number (WPN) holders don't need to start reporting for their payees until 1 July 2021. These exemptions are automatic, and you don't need to apply. However, you should keep records that support your decision.

    Other exemptions may be available in special circumstances, on a case-by-case basis. For example, having no internet connection or having a business in administration. Check with your registered agent if you think you may qualify.

    Any exemptions are for an agreed period of time. We'll review your exemption before it expires.

    See also:

    Support for STP

    Support is available for employers transitioning to STP reporting (including those who are not yet using STP-enabled software). You can:

    • talk to your registered agent
    • phone us on 13 28 66
    • if you would like to speak to us in a language other than English, phone the Translating and Interpreting Service (TIS National) on 13 14 50 for help with calling us on 13 28 66.
      Last modified: 27 Oct 2020QC 59836