Tax/BAS Agent lodging submissions on behalf of a Micro Employer

If you are a registered Tax/BAS agent and are reporting single touch payroll information on behalf of a micro employer the following information may be applicable to you. 

What is a micro employer? 

A micro employer is a business that has 1-4 employees. This link has more information on micro employers. 

Are their STP reporting concessions for micro employers? 

If a business meets the requirements of a micro employer, they can ask their registered Tax/BAS agent to report on their behalf on a quarterly basis. This can continue until 30 June 2021.

N.B. Your registered agent must apply for the concession on your behalf by 30 September 2019.

Click here to find out if a business you are reporting STP on behalf of is eligible for such a concession. 

Can a micro employer report STP quarterly for 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 do I do as a Registered Tax/BAS agent to support my micro employer clients? 

Once the business has been granted quarterly reporting permission as an eligible micro employer you (as the registered Tax/BAS agent) can then follow this procedure: 

Create an Update Event each quarter. 

This quarterly STP report (pay event) will need to be lodged once each quarter at the same time your quarterly activity statement is due.

For the final quarter of 2020 (April to June), you will need to report and finalise your STP data by 31 July 2020.

For the final quarter of 2021 (April to June) you will need to report and finalise your STP data by 14 July 2021.

Are there any exceptions to having registered Tax/BAS agents lodging on behalf of micro employers?

If you are a micro employer in the agriculture, forestry or fishing industry or a not-for-profit club or association you can lodge STP events yourself.