This article pertains specifically to STP reporting obligations for micro employers with 1-4 employees.
Effective from 1 July 2021, micro employers must commence reporting via STP per pay run. Refer to our STP Guide for detailed instructions on how to setup your software connection with the ATO and commence reporting your pay runs via STP.
Are there STP reporting concessions for micro employers?
Quarterly reporting concessions will only be granted by the ATO in exceptional circumstances. The criteria around exceptional circumstances, along with how to apply for the reporting concession, can be found here.
Can a micro employer with quarterly reporting concessions report STP themselves?
No. In order to utilise the quarterly reporting concession, a micro employer is required to use a registered Tax/BAS agent to lodge submissions on their behalf.
What are the registered agent's STP responsibilities for their micro employer clients?
Registered agents will need to lodge their client's STP report once per quarter. The due date for the STP lodgement is the same date as the client's activity statement due date. If activity statements are lodged monthly, the quarterly STP lodgement is due on the same day as the last monthly activity statement for that particular quarter.
If a micro employer chooses to report STP monthly instead of quarterly, the registered agent must lodge the STP event on or before the 21st day of the following month. This is the same due date as monthly activity statements.
How do I lodge a quarterly (or monthly) STP event?
The registered agent will be required to lodge each individual finalised pay run for the relevant quarter (or month, if reporting on a monthly basis) as a pay event. When lodging events for the applicable period, ensure that:
- only pay runs with a date paid within the relevant quarter (or month, if reporting on a monthly basis) are the pay runs lodged;
- you lodge pay runs in ascending chronological order, that is lodge the oldest pay runs first and the most recent last.
Instructions on lodging a pay event can be found here.