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  • Changes to STP reporting from 1 July

    Employers should be reporting through Single Touch Payroll (STP) unless they only have closely held payees, or they are covered by a deferral or exemption.

    There are changes to STP reporting for small employers with closely held payees and quarterly reporting for micro employers from 1 July 2021. This may affect how you report to us.

    Employers with closely held payees

    From 1 July 2021, employers must report amounts paid to their closely held payees through STP. You can choose to report:

    • actual payments each pay day
    • actual payments quarterly
    • a reasonable estimate quarterly.

    Micro employers reporting quarterly

    From 1 July 2021, the STP quarterly reporting concession for micro employers is only available to micro employers who meet certain eligibility requirements. It now includes the need for exceptional circumstances to exist.

    Registered agents can apply for this concession on a client's behalf through the online deferral tool.

    Employers who have not started reporting through STP and do not have a deferral or exemption need to start reporting now.

    Last modified: 16 Jul 2021QC 64926