The Australian Taxation Office requires that if you have 20 or more employees as of the 1st April 2018, you will need to start Single Touch Payroll (STP) reporting from 1st July 2018.

If you have 19 or less employees, you will have a deadline of 1st July 2019.


What you need to do:

  • Count each employee you have, regardless of rather they are full-time employees or not.
  • You need to record the amount of employees on your payroll on 1st April.
  • By having 20 or more employees, you are required to continue using STP to report, even if your employee numbers drop below 20. You can apply to be granted an exemption.
  • If you are part of a company group, include the total number of employees that are employed by all member companies of the wholly-owned group.


Who do I include in the headcount?

  • Full-time employees.
  • Part-time employees.
  • Casual employees (if on payroll on 1st April and worked any time in March).
  • Employees based overseas.
  • Employees absent and on leave (paid or unpaid).
  • Seasonal employees.


Who not to include in the headcount:

  • Employees who ceased work before 1 April.
  • Casual employees who did not work in March.
  • Independent contractors.
  • Staff provided by third-party labour hire.
  • Company directors.*
  • Office holders.*
  • Religious practitioners.*

*Although not considered employees for the purpose of the headcount, you will still need to to report through STP the payment information for Company directors, Office holders and Religious practitioners.

If you have any further questions, please contact our office for more information.


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