You may need to determine if Single Touch Payroll (STP) applies to you in the 2018–19 financial year. Only employers with 20 or more employees need to start reporting from 1 July 2018.
To find out if STP applies to you, count the employees who were on your payroll on 1 April 2018. Count each employee, not their full time equivalent (FTE).
If your headcount totals 20 or more employees you will need to:
If your headcount totals less than 20 employees:
You don't need to send us your headcount information. This is for you to determine if you need to start STP reporting from 1 July 2018. You may want to keep a copy for your own records.
If you are part of a company group, you must include the total number of employees employed by all member companies of the wholly-owned group.
Include the following in your headcount:
Don't include the following in your headcount:
Directors, office holders and religious practitioners are not included in the headcount. They are not considered employees within the common law meaning of the term.
However, when you start reporting through STP you will need to report their payment information. This is because the payments are subject to withholding and are currently reported in the form PAYG payment summary – individual non-business (NAT 0046).
Once you've determined you need to report through STP in the 2018–19 financial year, you will need to get ready. To do this:
Find out how your payroll software provider will offer STP reporting – this may be through an update to your existing software, or an additional service. Also remember to:
Check that your payroll staff know about STP. You should ensure that you are:
If your software will be ready, but you won’t, you will need to apply to us for a deferred start date using our online form.
If your payroll software provider will not be ready, they will provide you with a deferral reference number from us and a new date to start reporting using STP.
Make sure you follow our guidelines and provide all the evidence required. We only provide deferrals for extenuating circumstances.
We've developed detailed guidelines to help you understand all the requirements of STP.
We will help and support you through your first year of reporting. Remember, if you make a mistake, you will be able to make corrections. The first year is a transition and penalties will generally not apply.
You can also download the checklist in a portable document format – Single Touch Payroll get ready checklist (PDF 194KB)This link will download a file.
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