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  • Single Touch Payroll for small employers

    Single Touch Payroll (STP) reporting has been extended to all employers. This means small employers (those with 19 or fewer employees) must start reporting to us through STP from 1 July.

    We understand this is a big change and the 1 July deadline could be difficult to achieve, therefore we'll allow reporting to start any time from 1 July to 30 September. As long as employers begin during this period, they will be reporting on time.

    What STP reporting means for your members:

    • it changes the way their employer report their tax and super information to us
    • it aims to address the estimated $2.8B super guarantee (SG) payment gap by creating earlier visibility of late or non-payment of SG. This means we can intervene earlier to ensure employers are meeting their obligations and employees receiving their entitlements.

    Under STP, employers will report their employees’ tax and super information when they pay them - either directly from their payroll software or other STP-enabled reporting software, or through a third-party provider such as a registered tax agent.

    Employees can see their payroll information, as reported through STP, by logging into their ATO online account through myGov. Every time they're paid, their year-to-date tax and super information will be updated in ATO online services. With APRA-regulated super funds now reporting all contributions in near real time, employees will be able to see how much SG their employer has reported as paying them each payday and check this against the payments made to their super account.

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      Last modified: 17 Apr 2019QC 58564