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  • Scenarios for employers

    On this page:

    Employers with 20 or more employees

    I use a custom-built or in-house payroll solution

    You will need to update your payroll solution to a version that is Single Touch Payroll enabled by 1 July 2018.

    The first year will be a transition to Single Touch Payroll reporting, and we understand some employers will need more time to get ready. We will provide help and support to employers during this time.

    I have 20 or more employees and I use a payroll solution I purchased off-the-shelf

    You will need to update your current payroll solution to a version that offers Single Touch Payroll reporting. Contact your payroll solution or service provider to find out which of their products comply.

    A third party – such as a payroll provider or registered agent – can report to the ATO on your behalf. You will need to make sure they are using a solution that is updated for Single Touch Payroll reporting.

    I don’t know how many employees I have year-to-year

    You don’t need to know your total employees for a year.

    Employers only need to undertake a headcount of their employees on 1 April 2018 to find out if they are a ‘substantial employer’.

    An employer with 20 or more employees on 1 April 2018 will be a substantial employer and required to report through Single Touch Payroll from 1 July 2018.

    Employers with 19 or less employees may be required to report through Single Touch Payroll from 1 July 2019, subject to the passage of legislation.

    I have 20 or more employees on 1 April 2018, but my employee numbers may drop to 19 or less in the future

    Once you become a substantial employer you will be required to continue reporting through Single Touch Payroll even if your employee numbers drop to 19 or less – unless the Commissioner grants you an exemption.

    I am unable to report to the ATO using Single Touch Payroll

    You can apply to the Commissioner of Taxation for an exemption. Depending on your circumstances, you may be granted you an exemption from Single Touch Payroll reporting.

    I use a third party to report to the ATO on my behalf

    If you use a tax agent, BAS agent or a payroll provider to report on your behalf, you will need to make sure they are reporting through Single Touch Payroll from 1 July 2018.

    Employers with 19 or less employees

    I want to report through Single Touch Payroll even though I’m not required to yet

    You can choose to report through Single Touch Payroll. All employers can benefit from this streamlined way of reporting their employees’ tax and super information to the ATO.

    Employers with 19 or less employees may be required to report through Single Touch Payroll from 1 July 2019, subject to the passage of legislation.

    I don’t want to report through Single Touch Payroll when my online payroll solution is updated

    If your payroll solution is updated to offer Single Touch Payroll reporting earlier than the mandated start date, speak to your payroll software or service provider for more information, or to ask about your options.

    Single Touch Payroll offers streamlined reporting for employers. See more at Information for employers.

    I’ve heard employers with 19 or less employees will need to report through Single Touch Payroll in the future

    The Australian Government has announced it will extend Single Touch Payroll to employers with 19 or less employees from 1 July 2019.

    This will be subject to legislation being passed in parliament.

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      Last modified: 17 Oct 2017QC 50662