To work out if you have to report through Single Touch Payroll from 1 July 2018, all you need to do is count the number of employees on your payroll on 1 April. If you have 20 or more employees, you’ll need to get ready for STP this year.
You can do the headcount after 1 April, but the count must reflect the number of employees who were on your payroll on 1 April. You don’t need to send the headcount to the ATO, but you should keep a copy of the count for your records.
Busy times, like long weekends, seasonal work or special events often mean employers need to hire additional workers to keep up with the workload and temporarily increase their headcount to 20 or more employees on 1 April.
You will be exempt from reporting under STP for the 2018 financial year if you:
- had fewer than 20 employees for at least 10 out of the preceding 12 months
- reasonably expect to have fewer than 20 employees for at least 10 out of the immediately following 12 months.
Source – ATO