Update 1 April
Employers should now be reporting through Single Touch Payroll (STP), unless they only have closely held payees or are covered by a deferral or exemption. There are changes to STP reporting for small employers with closely held payees and to quarterly reporting for micro employers from 1 July 2021. This may affect how you report to the ATO. From 1 July 2021, employers must report any closely held payees through STP. You can choose to report these payees each payday, monthly o