Single Touch Payroll (STP) is the new reporting framework under which employers will automatically and electronically provide payroll and superannuation information to the Australian Taxation Office when the employee is paid. Information such as salary and wages, PAYG withholding and superannuation contributions will be reported to the ATO in real time via your accounting software.
The purpose and aim of the new legislation is to protect employee entitlements and provide a level playing field for all businesses to minimise non-compliance.
The new law became effective from 1 July 2018 for substantial employers (employ 20 or more employees). The Government passed legislation on 12 February 2019 requiring small employers (19 employees or less) to be STP compliant by 1 July 2019.
Penalties may be imposed on employers who do not receive an approved extension from the ATO and who remain non-compliant after 1 July 2019.
What employers should do
You need to ensure your payroll is STP compliant or move to a payroll provider that will be STP compliant by 1 July 2019. Xero, MYOB and QuickBooks are all compliant so if you are using these products, you simply need to make sure you’re up to date in the reporting requirements and processes for pay runs after 1 July 2019.
Single Touch Payroll frequently asked questions
Will I still need to submit a BAS?
Yes – you’ll still need to submit a BAS, but the W1 and W2 values will be pre-filled.
Will I be able to adjust the pre-filled values on my BAS?
Yes.
Will I still need to generate payment summaries for my employees?
No. The figures from your STP report will be available online. Your employees can access their pay, tax and super info via myGov.
Can I make PAYG or super payments through single touch payroll?
No. Single Touch Payroll is a reporting solution only. You will still need to make PAYG and super payments separately.
How will this affect my payroll?
Nothing will change in how you process payroll. Your payroll software will do the work for you. With each “payroll event”, your software will send a report to the ATO. If your software doesn’t support STP, you will need to look into another option.
Get in touch if you want to know more.