Single Touch Payroll (STP) changes the way employers report their employees’ tax and super information to us.
Using payroll or accounting software that offers STP, employers send their employees’ tax and super information to us each time they run their payroll and pay their employees.
The information is sent to us either directly from the software or through a third party, such as a sending service provider. Software providers can tell you more about how they offer STP reporting.
Employers with 20 or more employees
STP reporting started gradually on 1 July 2018 for substantial employers (those with 20 or more employees).
If you have not started reporting through STP, we have information to help you get ready. If you need more time, you can apply for a deferral.
Find out if your software is STP-ready by talking to your software provider. Your tax professional can also help.
Employers with 19 or less employees
Parliament has passed legislation to extend STP reporting to all employers from 1 July 2019. The Treasury Laws Amendment (2018 Measures No. 4) Bill 2018 is yet to receive Royal Assent.
Talk to your software provider to find out what you need to do to update your software and start reporting.
Different STP reporting options will be available by 1 July 2019 to help smaller employers. However, we won’t force employers with 19 or less employees to purchase payroll software if they don’t currently use it.
We have asked software developers to build low-cost STP solutions at or below $10 per month for micro employers – including simple payroll software, mobile phone apps and portals. A register of providers who intend to build these solutions is available at Low-cost STP solutions.
Micro employers (1–4 employees) will also have a number of alternative options that are not available to employers with 20 or more employees – such as initially allowing your registered tax or BAS agent to report quarterly, rather than each time you run your payroll.
Exemptions to STP reporting will also be available if you have no internet or an unreliable connection.
For more information see the ATO website: