STP exemptions and other employer obligations
If you are exempt from STP reporting, you must continue to comply with your existing pay as you go (PAYG) withholding obligations and super guarantee obligations, including:
- reporting and paying your PAYG withholding and super guarantee liabilities
- giving payment summaries to your employees
- giving a payment summary annual report to us.
Class exemptions
Employers with a withholding payer number (WPN) are exempt from STP reporting until 30 June 2033. If you decide to make use of this exemption, you don't need to apply to us or advise us. However, you should keep records that support your decision.
Other exemptions
Exemptions maybe considered if you have exceptional or unforeseen circumstances, which impact your ability to report STP for a particular financial year. For example:
- impacted by a natural disaster
- serious illness of an employer or family member.
This list is not exhaustive; there may be other circumstances beyond your control. For more information refer to Support in difficult timesExternal Link.
How to apply
To submit a request for an exemption:
- in Online services for business – select Employees then STP deferrals and exemptions
- in Online services for agents – select the client then Business then STP deferrals and exemptions.
If you are unable to access online services, you can phone us on 13 28 66.
In each case, include the following information:
- the number of employees on your payroll – this will help us understand the size and complexity of your business
- the reasons why you are unable to report through STP
- any steps you have taken to attempt to get ready for STP
- any supporting evidence that may help us understand your circumstances.
We may contact you for further information about your request.