№ files_lp_4_process_3_132076
Frequently asked questions addressing STP reporting deadlines, lodgment responsibilities, penalties, and end-of-year payroll procedures for Australian employers.
Year: 2020
Region: Australia
Topic: Payroll reporting, Single Touch Payroll (STP)
Document type: FAQ / Guidance
Organization: Australian Taxation Office (ATO)
Audience: Employers, BAS agents, payroll administrators
Reporting requirements: Pay events must be reported on or before the date of payment, or quarterly for micro employers
Penalty information: Late lodgment penalties apply at one unit per 28 days, up to five units, $222 per unit from 1 July 2020
Authority requirements: BAS agents require an authority form for each lodgment; annual authorisation possible if criteria met
Employee account information: Employees without MyGov accounts may request payment summaries from employers
EMPDUPE file requirements: Not needed for most payments reported through STP; required for other payments needing withholding
Final declaration deadlines: 14 July for 20+ employees; 31 July for 19 or fewer employees
Manual reporting: Payment summaries can still be issued manually and printed from software
End-of-year adjustments: Directors’ adjustments and additional payments must be entered via pay runs and included in STP reporting
Price: 8 / 10 USD
The file will be delivered to the email address provided at checkout within 12 hours.

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