If you have 4 or less employees, you can report to the ATO using a payroll solution that supports Single Touch Payroll from 1 July 2019. 
I want to start reporting from 1 July 2019.

If you are a micro employer, there is a range of no-cost and low-cost Single Touch Payroll (STP) solutions available now in addition to existing commercial STP solutions. Find a product suitable for your needs by checking the STP No-cost and low-cost register now!

The no-cost or low-cost solutions have been developed for micro employers (those with one to four employees) who need to report through STP but do not currently have STP ready software. These solutions may include mobile apps, simple reporting solutions and portals.

Frequently asked questions

What happens if I need more time?

If you need more time and support to move to real-time pay day reporting, you can choose to report through your registered tax or BAS agent on a quarterly basis until 30 June 2021. Your registered agent will need to lodge the Single Touch Payroll (STP) report on your behalf through an STP-enabled solution. Your registered agent must apply for the concession on your behalf by 30 September 2019.

How do I determine if I am a micro employer?

To be eligible for the small employer quarterly reporting concession, you need to be considered a micro employer at the time of application. Micro employers are those who have between 1–4 employees. Counting your employees; Each of the following count as one employee;

  • Full-time employees
  • Part-time employees
  • Casual employees
  • Employees based overseas
  • Any employee absent or on leave (paid or unpaid)
Don't include the following in your headcount;
  • Employees who have ceased working for you
  • Independent contractors
  • Staff provided by a third-party labour hire organisation
  • Office holders
  • Religious practitioners
  • Closely held payees such family members of a family business, directors or shareholders of a company and beneficiaries of a trust
If you have a mixture of employees (those who are included in your headcount) and closely held payees (such as family members or directors) which results in your numbers being greater than four, you are still considered a micro employer and eligible for the small business quarterly reporting concession.