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Graphic of a calculator, wallet and document with the heading 'Changes to STP Reporting for micro business owners and closely held payees'

Changes to Single Touch Payroll reporting

Changes to Single Touch Payroll (STP) reporting will come into effect from 1 July 2021 for:

  • small businesses with closely held payees
  • micro employers completing quarterly STP reporting

Small businesses with closely held payees

From 1 July 2021, you will need to report your closely held payees (such as family members that work in your business) through STP. You can choose to report these payees each pay day, monthly or quarterly.

Micro businesses reporting quarterly

If you’re a micro businesses (with fewer than five employees) and have been using alternate reporting options, such as using a registered tax or BAS agent to report STP quarterly, you will need to start using STP reporting from 1 July 2021.

Reporting concessions will be available for micro businesses that meet the Australian Taxation Office’s exceptional circumstances (which includes having no or an unreliable internet connection or only employing seasonal or intermitted workers). Applications for reporting concessions will open on 1 July 2021.

More information

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