STP is a reporting system introduced by the ATO which came into effect 1st July 2018. It involves the reporting of payroll payments, PAYG and superannuation directly to the ATO for every pay run that is made.
Single Touch Payroll has been a requirement for businesses with 20 or more staff from mid-2018.
The new legislation now requires every employer – even those with only one staff member – to use the online reporting system from July this year.
Employees include full-time, part-time, casual, overseas, absent, and seasonal staff employed by your business. It does not include independent contractors, staff provided through labour hire, or company directors or officeholders.
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Dace Harris |
T: +61 2 8226 4500
E: [email protected]