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Single Touch Payroll (STP)

What is STP? 

Single Touch Payroll (STP) is a new way for employers to report employees' tax and superannuation information to the ATO

You need to report all your employees' payroll information, such as salaries and wages, pay as you go (PAYG) withholding and superannuation amounts to the ATO each time you pay the employees. This information will be available to government agencies such as Centrelink and to the employees on MyGov.

Who does this affect, and when do you need to be registered by?

  • Large employers with 20 or more employees – should have been reporting through STP from 1 July 2018.
  • Small employers with 19 or fewer employees – should have been reporting through STP before 30 September 2019.
  • Closely held employers – need to report through STP from 1 July 2020. Refer below to check if this is relevant to you.

Closely Held Employers 

A closely held employer is one whose employees are directly related to the entity which they receive payments from, for example:

  • family members of a family business;
  • directors or shareholders of a company;
  • beneficiaries of a trust.

Micro Employers Concession

Micro employers (1–4 employees) who need more time to move to STP reporting can ask their registered tax or BAS agent to report on their behalf every quarter. This can continue until 30 June 2021. Your registered agent must apply for the concession on your behalf by 28 February 2020 and lodge the STP report on your behalf using an STP enabled solution.

You can lodge yourself (without a registered agent) if you are:

  • in the agriculture, forestry or fishing industry;
  • a not-for-profit club or association.

There are several low cost or no-cost STP-enabled software options available to micro employers. 

Seasonal & Intermittent Employers

If you are a seasonal and intermittent employer, you may be eligible to lodge your STP report quarterly.

Seasonal and intermittent employers are those who generally have either no employees or between 1–4 employees for most of the year and then have an increase of employees for less than three months of a financial year. Those months do not need to be consecutive.

How to report your information to the ATO?

There are four ways in which you can report your payroll information:

  • Report through existing payroll or accounting solution;
  • Choose STP-enabled payroll software such as MYOB, QuickBooks or Xero;
  • Choose a no-cost or low-cost solution (for employers with 1–4 employees);
  • Ask a third party to report for you i.e. your registered agent.

PAYG Summaries

Once you finalise your STP data at the end of the financial year, your employee's income statement will be marked as "tax ready". You don't have to give your employees payment summaries for amounts you report and finalise through STP. You no longer need to prepare or lodge a payment summary annual report.

How can Brentnalls SA help?

If you are yet to report your employee's information through STP or have any questions, please contact your Brentnalls SA as soon as possible.

Helpful links

Micro Employers -

Low cost or no cost option -

Finalising PAYG Summaries -

If you would like to print this information please click here for PDF format.

The information provided in this information sheet does not constitute advice. The information is of a general nature only and does not take into account your individual situation. It should not be used, relied upon, or treated as a substitute for specific professional advice. We recommend that you contact Brentnalls SA before making any decision to discuss your particular requirements or circumstances.

Our Services

Our services go beyond compliance to find out more about your goals, your priorities and establish plans to grow and protect your future wealth. We will take the time to listen, ensuring we meet your goals, as well as guide you so you have a better understanding of the financial decisions being made. Our services include:

Accounting & Tax
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Our People

Our Partners & Principals want to be part of your team that drives your future success, that provides you with solutions to your challengers. More importantly, who listens and knows exactly where you are going and what you want to achieve financially. 

"Helping you achieve your dreams, is our passion, and our strength is in our dedicated professional team."


News & Resources

Our priority is to ensure your kept up-to-date on trends, industry legislations, accounting and tax updates, business advisory information, superannuation and much, much, more. All of which, may have an impact on you and your business. Our resources provide additional supporting information in the following areas: 

Fact Sheets
News Articles
COVID-19 - Information Sheets
COVID-19 - Brentnalls SA Response

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