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Single Touch Payroll Phase 1 employer reporting guidelines

Information to help employers report under Single Touch Payroll (STP).

Last updated 3 April 2022

Single Touch Payroll (STP) is the way you report your employee's tax and super information to the ATO.

These guidelines aim to help you understand what is required for STP Phase 1 reporting through your STP Phase 1 enabled software.

Employers with 20 or more employees were required to start reporting from 1 July 2018.

Employers with 19 or fewer employees were required to start reporting from 1 July 2019 unless an exemption applied to them.

You will need to start reporting if you have not transitioned yet unless you:

  • have an exemption
  • have a deferral.

STP is part of the government's commitment to streamlining employer reporting obligations. It was legislated on 16 September 2016 as part of the Budget Savings (Omnibus) Act 2016External Link.

From 1 January 2022, the information you report using STP will change.

You can also refer to Single Touch Payroll Phase 2 Employer Reporting Guidelines.