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A. What to consider as an employer

Single touch payroll

Section: 1.7

1.7 Single Touch Payroll (STP)

The Australian Taxation Office uses Single Touch Payroll (STP) system data to identify and warn employers on non-payment of super guarantee.

With the introduction of STP, the ATO has access to data around employer compliance in reporting obligations, giving the office an "unprecedented" level of visibility of super information at the account and transaction level.

Importantly for super, the ATO can now check what was reported as owed by the employer as a superannuation guarantee contribution has actually been paid into the super fund of an employee.

With STP, employers report employees' payroll information to the ATO each time they pay them through STP-enabled software.

Payroll information includes:

  • salaries and wages
  • pay as you go (PAYG) withholding
  • superannuation.

STP started on 1 July 2018 for employers with 20 or more employees and 1 July 2019 for employers with 19 or fewer employees and is a mandatory obligation.

The ATO has provided several concessions depending on business, industry, or employer types. Most of these end on 1 July 2021. Employers who have a current concession will need to be reporting each pay day through STP by this date.

This technical resource is intended for the use of financial advisers only. It is current as at the date of publication but may be subject to change. This publication has been prepared without taking into account a potential investor's objectives, financial situation, needs or objectives. Before making a recommendation based on this material, you should consider its appropriateness based on the client's objectives, financial situation and needs. Rainmaker Group is not a registered tax agent under the Tax Agent Services Act 2009. Your client should refer to a registered tax agent before relying on information published herein that may impact their tax obligations, liabilities or entitlements.

Last modified: Friday, June 11, 2021