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Always consult a qualified professional before acting on any information provided.",[675,677],{"_key":661,"_type":558,"externalUrl":676,"linkType":171},"\u002Ftnc\u002Fmaster-service-agreement",{"_key":669,"_type":558,"externalUrl":678,"linkType":171},"\u002Fpricing",{"body":680,"eyebrow":681,"heading":682,"image":683,"link":688},"Find out how Aspire can help you speed up your end-to-end finance processes from payments to expense management.","Aspire Launchpad","Supercharge your finance operations",{"_type":333,"alternativeText":684,"height":685,"url":686,"width":687},"A person working at a laptop with an open notebook beside them",1026,"https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fimages\u002F9fe3e7e81a5b6f0bfc79770361e024db\u002F69d5f2a347377654dbe286ac_blog-post-template-04.png",1048,{"_type":133,"externalUrl":648,"label":689,"linkType":171},"Talk to sales",[691,702,710,718],{"_id":692,"category":693,"coverImage":696,"description":699,"publishedAt":700,"slug":701,"title":697},"blogPost-AU-6aaac424b14f90baffe4d42b",{"slug":694,"title":695},"business-advice","Business Advice",{"_type":333,"alternativeText":697,"url":698},"5 best Stripe alternatives in Australia","https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fimages\u002F389066450881b4ceeb1dc5ee21a93f50\u002Fbest-stripe-alternatives-cover.jpeg","Consider these Stripe alternatives Australia that offer software integration, automated billing, and support for international currencies.","2026-09-17T00:00:00.000Z","best-stripe-alternatives-australia",{"_id":703,"category":704,"coverImage":705,"description":708,"publishedAt":700,"slug":709,"title":706},"blogPost-AU-6aaac436692aaf243bcb44b2",{"slug":694,"title":695},{"_type":333,"alternativeText":706,"url":707},"What is a business merchant account: A complete guide","https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fblog\u002F4f65c60c54aadeb25e9f7855f75902bc\u002Fshared-4f65c60c_cover_shared-cover-payments.jpeg","A business merchant account enables businesses to accept and process card payments securely. 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Instead of reporting employee payroll information annually, employers report relevant payroll information to the ATO for each pay event. Designed to take the friction out of the process, reduce errors, and help the ATO match records in real time.",[],{"_key":767,"_type":507,"children":768,"markDefs":787,"style":514},"k20",[769,774,778,783],{"_key":770,"_type":511,"marks":771,"text":773},"k16",[772,759],"em","Note: ",{"_key":775,"_type":511,"marks":776,"text":777},"k17",[772],"STP is separate from your business's overall ",{"_key":779,"_type":511,"marks":780,"text":782},"k18",[781,772],"k12","tax filing",{"_key":784,"_type":511,"marks":785,"text":786},"k19",[772]," obligations. You still need to file your annual tax return and other business tax information as required.",[788],{"_key":781,"_type":558,"externalUrl":789,"linkType":171},"https:\u002F\u002Faspireapp.com\u002Fau\u002Fblog\u002Fhow-to-pay-taxes-sole-trader-australia",{"_key":791,"_type":507,"children":792,"markDefs":797,"style":514},"k24",[793],{"_key":794,"_type":511,"marks":795,"text":796},"k23",[],"STP was introduced by the ATO to modernize how Australian businesses report payroll. It’s all electronic, and it’s instant, rather than paper-based or at the end of the year. It is created to benefit employers, employees, and the ATO by catching errors faster, reducing compliance complexity, and giving employees visibility into their income records.",[],{"_key":799,"_type":507,"children":800,"markDefs":805,"style":514},"k28",[801],{"_key":802,"_type":511,"marks":803,"text":804},"k27",[],"But here’s the thing: how you choose to handle STP, whether that’s managing it yourself with a single touch payroll software or outsourcing it, is one of the first decisions you’ll make as an employer. Before you implement it, here’s what you need to know about how it works, its cost, and the best approach for your business.",[],{"_key":807,"_type":507,"children":808,"markDefs":822,"style":514},"k37",[809,813,818],{"_key":810,"_type":511,"marks":811,"text":812},"k34",[],"STP is not a particular product or software; it’s a standard of reporting. You can lodge reports using any one of the single touch ",{"_key":814,"_type":511,"marks":815,"text":817},"k35",[816],"k30","payroll software or services",{"_key":819,"_type":511,"marks":820,"text":821},"k36",[]," that support STP. The key is that you report to the ATO electronically, not manually, with each pay run.",[823],{"_key":816,"_type":558,"externalUrl":824,"linkType":171},"https:\u002F\u002Faspireapp.com\u002Fau\u002Fblog\u002Fbest-payroll-software-australia",{"_key":826,"_type":507,"children":827,"markDefs":832,"style":752},"k41",[828],{"_key":829,"_type":511,"marks":830,"text":831},"k40",[],"Why STP matters: compliance, accuracy, and penalties",[],{"_key":834,"_type":507,"children":835,"markDefs":844,"style":514},"k47",[836,840],{"_key":837,"_type":511,"marks":838,"text":839},"k45",[759],"Is Single Touch Payroll compulsory?",{"_key":841,"_type":511,"marks":842,"text":843},"k46",[]," In Australia, Single Touch Payroll is mandatory for employers. If you have any employees on your payroll, you are required by law to report via STP. Businesses under a certain size, small businesses, or startups are not exempt (with rare exceptions).",[],{"_key":846,"_type":507,"children":847,"markDefs":852,"style":853},"k51",[848],{"_key":849,"_type":511,"marks":850,"text":851},"k50",[],"Why did the ATO make STP mandatory?",[],"h3",{"_key":855,"_type":507,"children":856,"markDefs":861,"style":514},"k55",[857],{"_key":858,"_type":511,"marks":859,"text":860},"k54",[],"Reporting each pay run: You report payroll information to the ATO with each pay run rather than annually. This creates a more frequent touchpoint for identifying discrepancies — though not every error is caught automatically. The ATO may only identify some issues when it reviews records or during tax time reconciliation.",[],{"_key":863,"_type":507,"children":864,"markDefs":873,"style":514},"k61",[865,869],{"_key":866,"_type":511,"marks":867,"text":868},"k59",[759],"Easy to manage:",{"_key":870,"_type":511,"marks":871,"text":872},"k60",[]," No separate tax reporting and payroll records to keep up with. Everything is part of one integrated system. Less manual effort means cleaner audit records and fewer errors.",[],{"_key":875,"_type":507,"children":876,"markDefs":885,"style":514},"k67",[877,881],{"_key":878,"_type":511,"marks":879,"text":880},"k65",[759],"Employee perspective:",{"_key":882,"_type":511,"marks":883,"text":884},"k66",[]," You can view your employees' income and tax details in real time via the ATO's web portal. Transparency helps avoid pay or tax disputes and builds trust.",[],{"_key":887,"_type":507,"children":888,"markDefs":893,"style":752},"k71",[889],{"_key":890,"_type":511,"marks":891,"text":892},"k70",[],"Why STP compliance matters for your growth",[],{"_key":895,"_type":507,"children":896,"markDefs":901,"style":514},"k75",[897],{"_key":898,"_type":511,"marks":899,"text":900},"k74",[],"Staying compliant with Single Touch Payroll helps your business run smoothly. When you report on time and accurately, you avoid compliance headaches, and more importantly, you unlock opportunities:",[],{"_key":903,"_type":507,"children":904,"markDefs":913,"style":514},"k81",[905,909],{"_key":906,"_type":511,"marks":907,"text":908},"k79",[759],"Credibility with lenders & investors:",{"_key":910,"_type":511,"marks":911,"text":912},"k80",[]," Banks and investors expect clean, timely payroll reporting. STP compliance demonstrates that your business is professionally managed and operationally sound. This matters when you're seeking a loan or raising capital.",[],{"_key":915,"_type":507,"children":916,"markDefs":925,"style":514},"k87",[917,921],{"_key":918,"_type":511,"marks":919,"text":920},"k85",[759],"Operational clarity:",{"_key":922,"_type":511,"marks":923,"text":924},"k86",[]," Accurate, timely payroll reporting means you have real-time visibility into labor costs and tax obligations. This clarity helps you make better decisions about hiring, scaling, and budgeting, not react to problems later.",[],{"_key":927,"_type":507,"children":928,"markDefs":937,"style":514},"k93",[929,933],{"_key":930,"_type":511,"marks":931,"text":932},"k91",[759],"Peace of mind:",{"_key":934,"_type":511,"marks":935,"text":936},"k92",[]," When payroll is handled correctly and reported on time, you eliminate the back-and-forth with the ATO and the admin burden of fixing errors. That's time and energy you can redirect toward growing your business.",[],{"_key":939,"_type":507,"children":940,"markDefs":958,"style":514},"k104",[941,945,949,954],{"_key":942,"_type":511,"marks":943,"text":944},"k100",[759],"What happens if you fall behind:",{"_key":946,"_type":511,"marks":947,"text":948},"k101",[]," Late STP reports do trigger penalties (",{"_key":950,"_type":511,"marks":951,"text":953},"k102",[952],"k96","AUD $364 for each 28-day period,",{"_key":955,"_type":511,"marks":956,"text":957},"k103",[]," scaled by business size), but the real cost is the time and focus diverted from your core business. Compliance isn't a burden; it's the foundation that lets you scale confidently.",[959],{"_key":952,"_type":558,"externalUrl":960,"linkType":171},"https:\u002F\u002Fwww.ato.gov.au\u002Fbusinesses-and-organisations\u002Fhiring-and-paying-your-workers\u002Fsingle-touch-payroll\u002Fstart-reporting\u002Fstp-reporting-issues-and-errors",{"_key":962,"_type":507,"children":963,"markDefs":968,"style":752},"k108",[964],{"_key":965,"_type":511,"marks":966,"text":967},"k107",[],"How STP works: mechanics, deadlines, and reporting timelines",[],{"_key":970,"_type":507,"children":971,"markDefs":976,"style":514},"k112",[972],{"_key":973,"_type":511,"marks":974,"text":975},"k111",[],"STP reporting is a simple flow, but timing is important.",[],{"_key":978,"_type":507,"children":979,"markDefs":984,"style":853},"k116",[980],{"_key":981,"_type":511,"marks":982,"text":983},"k115",[],"What is the process?",[],{"_key":986,"_type":507,"children":987,"markDefs":996,"style":514},"k122",[988,992],{"_key":989,"_type":511,"marks":990,"text":991},"k120",[759],"1. You pay your worker.",{"_key":993,"_type":511,"marks":994,"text":995},"k121",[]," This could be weekly, fortnightly, monthly, or whatever your pay cycle is.",[],{"_key":998,"_type":507,"children":999,"markDefs":1008,"style":514},"k128",[1000,1004],{"_key":1001,"_type":511,"marks":1002,"text":1003},"k126",[759],"2. You report to the ATO.",{"_key":1005,"_type":511,"marks":1006,"text":1007},"k127",[]," You must lodge an STP report with the ATO on or before payday (the same day you pay your employee or earlier). This report contains:",[],{"_key":1010,"_type":507,"children":1011,"level":1016,"listItem":1017,"markDefs":1018,"style":514},"k132",[1012],{"_key":1013,"_type":511,"marks":1014,"text":1015},"k131",[],"Name of employee, Tax File Number (TFN), and date of birth",1,"bullet",[],{"_key":1020,"_type":507,"children":1021,"level":1016,"listItem":1017,"markDefs":1026,"style":514},"k136",[1022],{"_key":1023,"_type":511,"marks":1024,"text":1025},"k135",[],"Gross income paid in this payroll",[],{"_key":1028,"_type":507,"children":1029,"level":1016,"listItem":1017,"markDefs":1034,"style":514},"k140",[1030],{"_key":1031,"_type":511,"marks":1032,"text":1033},"k139",[],"Tax deducted (PAYG)",[],{"_key":1036,"_type":507,"children":1037,"level":1016,"listItem":1017,"markDefs":1047,"style":514},"k147",[1038,1043],{"_key":1039,"_type":511,"marks":1040,"text":1042},"k145",[1041],"k141","Superannuation contribution",{"_key":1044,"_type":511,"marks":1045,"text":1046},"k146",[]," (if any)",[1048],{"_key":1041,"_type":558,"externalUrl":1049,"linkType":171},"https:\u002F\u002Faspireapp.com\u002Fau\u002Fblog\u002Fsuperannuation-for-sole-traders-australia",{"_key":1051,"_type":507,"children":1052,"level":1016,"listItem":1017,"markDefs":1057,"style":514},"k151",[1053],{"_key":1054,"_type":511,"marks":1055,"text":1056},"k150",[],"Any concessions or waivers",[],{"_key":1059,"_type":507,"children":1060,"level":1016,"listItem":1017,"markDefs":1065,"style":514},"k155",[1061],{"_key":1062,"_type":511,"marks":1063,"text":1064},"k154",[],"As of 1 July 2026: Qualifying Earnings (QE) and Superannuation Liability (L) year-to-date amounts (see section below)",[],{"_key":1067,"_type":507,"children":1068,"markDefs":1077,"style":514},"k161",[1069,1073],{"_key":1070,"_type":511,"marks":1071,"text":1072},"k159",[759],"3. The ATO gets and handles it.",{"_key":1074,"_type":511,"marks":1075,"text":1076},"k160",[]," The ATO will verify the information against employee records. If there is a disconnect, they tell you to follow up.",[],{"_key":1079,"_type":507,"children":1080,"markDefs":1089,"style":514},"k167",[1081,1085],{"_key":1082,"_type":511,"marks":1083,"text":1084},"k165",[759],"4. The employee sees their record. The",{"_key":1086,"_type":511,"marks":1087,"text":1088},"k166",[]," information will be reflected in the employee’s ATO online account in a few days. They can verify their income and tax are being reported correctly.",[],{"_key":1091,"_type":507,"children":1092,"markDefs":1097,"style":514},"k171",[1093],{"_key":1094,"_type":511,"marks":1095,"text":1096},"k170",[],"This process occurs with each and every pay run. If you pay weekly, you report weekly. If you pay biweekly, you're reporting every two weeks.",[],{"_key":1099,"_type":507,"children":1100,"markDefs":1109,"style":514},"k177",[1101,1105],{"_key":1102,"_type":511,"marks":1103,"text":1104},"k175",[759],"Reporting deadline: ",{"_key":1106,"_type":511,"marks":1107,"text":1108},"k176",[],"You have one business day to submit your STP report after paying your employee.",[],{"_key":1111,"_type":507,"children":1112,"markDefs":1117,"style":514},"k181",[1113],{"_key":1114,"_type":511,"marks":1115,"text":1116},"k180",[],"Compliance requires an understanding of payroll requirements. 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If you run payroll yourself, your system needs to be updated by ",{"_key":4128,"_type":511,"marks":4129,"text":4131},"k1751",[4130,772],"k1745","1st July 2026",{"_key":4133,"_type":511,"marks":4134,"text":4135},"k1752",[772]," (or as soon as you read this message after that date).",[4137],{"_key":4130,"_type":558,"externalUrl":4138,"linkType":171},"https:\u002F\u002Fwww.ato.gov.au\u002Fbusinesses-and-organisations\u002Fhiring-and-paying-your-workers\u002Fsingle-touch-payroll\u002Fin-detail\u002Fsingle-touch-payroll-employer-reporting-guidelines",{"_key":4140,"_type":507,"children":4141,"markDefs":4146,"style":752},"k1757",[4142],{"_key":4143,"_type":511,"marks":4144,"text":4145},"k1756",[],"Understanding payday super: How it works with STP",[],{"_key":4148,"_type":507,"children":4149,"markDefs":4154,"style":514},"k1761",[4150],{"_key":4151,"_type":511,"marks":4152,"text":4153},"k1760",[],"In Australia, employers are legally obligated to contribute to their employees' retirement funds through superannuation.",[],{"_key":4156,"_type":507,"children":4157,"markDefs":4162,"style":514},"k1765",[4158],{"_key":4159,"_type":511,"marks":4160,"text":4161},"k1764",[],"Australian employers must understand how superannuation works with Single Touch Payroll (STP), especially after the changes that took place in July 2026. Your STP software will automatically calculate and report the required superannuation amounts, helping you meet your reporting and compliance obligations.",[],{"_key":4164,"_type":507,"children":4165,"markDefs":4170,"style":853},"k1769",[4166],{"_key":4167,"_type":511,"marks":4168,"text":4169},"k1768",[],"What is payday super?",[],{"_key":4172,"_type":507,"children":4173,"markDefs":4187,"style":514},"k1778",[4174,4178,4183],{"_key":4175,"_type":511,"marks":4176,"text":4177},"k1775",[],"Employers in Australia must make contributions to their employees' superannuation fund. Qualifying earnings include ordinary time earnings, commissions, salary sacrifice contributions, and certain workers who are treated as employees for super purposes. 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The report shows how much super you owe and have paid to each employee during the financial year.",[4231],{"_key":4224,"_type":558,"externalUrl":4232,"linkType":171},"https:\u002F\u002Fwww.ato.gov.au\u002Fbusinesses-and-organisations\u002Fsuper-for-employers\u002Fpaying-super-on-payday\u002Fsingle-touch-payroll-reporting-under-payday-super",{"_key":4234,"_type":507,"children":4235,"markDefs":4249,"style":514},"k1808",[4236,4240,4245],{"_key":4237,"_type":511,"marks":4238,"text":4239},"k1805",[759],"Payday Super (Payment Timing): ",{"_key":4241,"_type":511,"marks":4242,"text":4244},"k1806",[4243],"k1801","From 1 July 2026",{"_key":4246,"_type":511,"marks":4247,"text":4248},"k1807",[],", employers must pay employees their super guarantee for each payday (instead of quarterly). Super contributions must be received by employees' super funds within 7 business days after payday. 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This removes the risk of sending super to the wrong fund, undercontributing, or missing reporting requirements. ",[],{"_key":4415,"_type":507,"children":4416,"markDefs":4421,"style":752},"k1893",[4417],{"_key":4418,"_type":511,"marks":4419,"text":4420},"k1892",[],"Financial year considerations: end-of-year STP processes and 2026 deadlines",[],{"_key":4423,"_type":507,"children":4424,"markDefs":4429,"style":514},"k1897",[4425],{"_key":4426,"_type":511,"marks":4427,"text":4428},"k1896",[],"In Australia the financial year runs from 1st July to 30th June. At the end of each financial year, STP needs to be reconciled.",[],{"_key":4431,"_type":507,"children":4432,"markDefs":4437,"style":853},"k1901",[4433],{"_key":4434,"_type":511,"marks":4435,"text":4436},"k1900",[],"What happens at financial year-end?",[],{"_key":4439,"_type":507,"children":4440,"markDefs":4445,"style":514},"k1905",[4441],{"_key":4442,"_type":511,"marks":4443,"text":4444},"k1904",[],"1. All the STP reports are in. You have submitted an STP report for each pay run for the year.",[],{"_key":4447,"_type":507,"children":4448,"markDefs":4453,"style":514},"k1909",[4449],{"_key":4450,"_type":511,"marks":4451,"text":4452},"k1908",[],"2. End-of-year reconciliation. You (or your payroll provider) check all STP reports to ensure they’re correct. Corrections or amendments are to be submitted.",[],{"_key":4455,"_type":507,"children":4456,"markDefs":4461,"style":514},"k1913",[4457],{"_key":4458,"_type":511,"marks":4459,"text":4460},"k1912",[],"3. Closing it in ATO. You tell the ATO the STP reports for the year are true and complete. This process is the final step of reconciliation.",[],{"_key":4463,"_type":507,"children":4464,"markDefs":4482,"style":514},"k1925",[4465,4469,4474,4479],{"_key":4466,"_type":511,"marks":4467,"text":4468},"k1921",[],"4. Payslips show individual pay period details (gross, tax, super). Income statements are the year-end documents employees use for tax returns, available in ATO online services and marked as 'Tax ready' for lodging tax returns.",{"_key":4470,"_type":511,"marks":4471,"text":4473},"k1922",[4472],"k1915"," Learn more at the ",{"_key":4475,"_type":511,"marks":4476,"text":4478},"k1923",[4477],"k1917","Australian Taxation Office",{"_key":4480,"_type":511,"marks":4481,"text":3816},"k1924",[],[4483,4485],{"_key":4472,"_type":558,"externalUrl":4484,"linkType":171},"https:\u002F\u002Fwww.ato.gov.au\u002Fbusinesses-and-organisations\u002Fhiring-and-paying-your-workers\u002Fsingle-touch-payroll\u002Fwhat-is-stp",{"_key":4477,"_type":558,"externalUrl":4484,"linkType":171},{"_key":4487,"_type":507,"children":4488,"markDefs":4493,"style":514},"k1929",[4489],{"_key":4490,"_type":511,"marks":4491,"text":4492},"k1928",[],"Employers don't have to provide paper payment summaries if they report through STP.",[],{"_key":4495,"_type":507,"children":4496,"markDefs":4501,"style":514},"k1933",[4497],{"_key":4498,"_type":511,"marks":4499,"text":4500},"k1932",[],"5. You don’t have to file a separate return for your employment income like you did under the old system. The ATO already has this information from your STP reports.",[],{"_key":4503,"_type":507,"children":4504,"markDefs":4509,"style":514},"k1937",[4505],{"_key":4506,"_type":511,"marks":4507,"text":4508},"k1936",[],"6. Corporate tax return, if applicable. If your business is a company, you’ll still need to lodge a corporate tax return showing your business profit and loss – but employment income reporting is already done via STP.",[],{"_key":4511,"_type":507,"children":4512,"markDefs":4517,"style":853},"k1941",[4513],{"_key":4514,"_type":511,"marks":4515,"text":4516},"k1940",[],"What are the 2026 end-of-year deadlines?",[],{"_key":4519,"_type":507,"children":4520,"markDefs":4525,"style":514},"k1945",[4521],{"_key":4522,"_type":511,"marks":4523,"text":4524},"k1944",[],"For the 2025 – 26 financial year:",[],{"_key":4527,"_type":507,"children":4528,"level":1016,"listItem":1017,"markDefs":4538,"style":514},"k1952",[4529,4534],{"_key":4530,"_type":511,"marks":4531,"text":4533},"k1950",[4532],"k1946","Standard finalization deadline",{"_key":4535,"_type":511,"marks":4536,"text":4537},"k1951",[],": 14 July 2026 – Most employers will need to complete their STP reporting by this date",[4539],{"_key":4532,"_type":558,"externalUrl":4540,"linkType":171},"https:\u002F\u002Fwww.ato.gov.au\u002Fbusinesses-and-organisations\u002Fsmall-business-newsroom\u002Ffinalise-your-stp-data-by-14-july",{"_key":4542,"_type":507,"children":4543,"level":1016,"listItem":1017,"markDefs":4553,"style":514},"k1959",[4544,4548],{"_key":4545,"_type":511,"marks":4546,"text":4547},"k1957",[],"For employers with 20 or more employees, the finalization due date for closely held payees is ",{"_key":4549,"_type":511,"marks":4550,"text":4552},"k1958",[4551],"k1954","30 September each year",[4554],{"_key":4551,"_type":558,"externalUrl":4555,"linkType":171},"https:\u002F\u002Fwww.ato.gov.au\u002Ftax-and-super-professionals\u002Ffor-tax-professionals\u002Fprepare-and-lodge\u002Fpre-filling-service\u002Fpre-filling-reports\u002Fpre-filling-2026",{"_key":4557,"_type":507,"children":4558,"level":1016,"listItem":1017,"markDefs":4571,"style":514},"k1968",[4559,4563,4567],{"_key":4560,"_type":511,"marks":4561,"text":4562},"k1965",[],"For employers that have both closely held payees and arm's-length employees: The finalization declaration for closely held payees is due by ",{"_key":4564,"_type":511,"marks":4565,"text":4552},"k1966",[4566],"k1961",{"_key":4568,"_type":511,"marks":4569,"text":4570},"k1967",[],", but you must still make a finalization declaration for arm's-length employees by 14 July.",[4572],{"_key":4566,"_type":558,"externalUrl":4573,"linkType":171},"https:\u002F\u002Fwww.ato.gov.au\u002Fbusinesses-and-organisations\u002Fhiring-and-paying-your-workers\u002Fsingle-touch-payroll\u002Fstart-reporting\u002Fend-of-year-finalisation-through-stp",{"_key":4575,"_type":507,"children":4576,"markDefs":4581,"style":853},"k1972",[4577],{"_key":4578,"_type":511,"marks":4579,"text":4580},"k1971",[],"What does this change mean for you?",[],{"_key":4583,"_type":507,"children":4584,"level":1016,"listItem":1017,"markDefs":4589,"style":514},"k1976",[4585],{"_key":4586,"_type":511,"marks":4587,"text":4588},"k1975",[],"Year-end is easier with STP because the majority of the data is already in ATO.",[],{"_key":4591,"_type":507,"children":4592,"level":1016,"listItem":1017,"markDefs":4597,"style":514},"k1980",[4593],{"_key":4594,"_type":511,"marks":4595,"text":4596},"k1979",[],"You must ensure that all STP reports are correct and completed by your deadline (July 14th or September 30th)",[],{"_key":4599,"_type":507,"children":4600,"level":1016,"listItem":1017,"markDefs":4605,"style":514},"k1984",[4601],{"_key":4602,"_type":511,"marks":4603,"text":4604},"k1983",[],"Amendments must be lodged promptly",[],{"_key":4607,"_type":507,"children":4608,"level":1016,"listItem":1017,"markDefs":4613,"style":514},"k1988",[4609],{"_key":4610,"_type":511,"marks":4611,"text":4612},"k1987",[],"1st Jul 2026 new: Make sure QE and L fields are properly reported and reconciled for the entire year",[],{"_key":4615,"_type":507,"children":4616,"level":1016,"listItem":1017,"markDefs":4621,"style":514},"k1992",[4617],{"_key":4618,"_type":511,"marks":4619,"text":4620},"k1991",[],"If you are using an EOR or payroll service, they do this reconciliation for you",[],{"_key":4623,"_type":507,"children":4624,"markDefs":4629,"style":752},"k1996",[4625],{"_key":4626,"_type":511,"marks":4627,"text":4628},"k1995",[],"Do you need something beyond a standard STP solution?",[],{"_key":4631,"_type":507,"children":4632,"markDefs":4637,"style":514},"k2000",[4633],{"_key":4634,"_type":511,"marks":4635,"text":4636},"k1999",[],"The correct choice depends on business stage, team size, and priorities.",[],{"_key":4639,"_type":507,"children":4640,"markDefs":4661,"style":514},"k2013",[4641,4645,4649,4653,4657],{"_key":4642,"_type":511,"marks":4643,"text":4644},"k2008",[759],"Payroll software",{"_key":4646,"_type":511,"marks":4647,"text":4648},"k2009",[]," suits founders who prefer direct control and have payroll experience. ",{"_key":4650,"_type":511,"marks":4651,"text":4652},"k2010",[759],"An ",{"_key":4654,"_type":511,"marks":4655,"text":2512},"k2011",[4656,759],"k2004",{"_key":4658,"_type":511,"marks":4659,"text":4660},"k2012",[]," suits founders who want to outsource employment administration entirely, freeing time to focus on product and growth. However, it's important to understand what an EOR does and doesn't do.",[4662],{"_key":4656,"_type":558,"externalUrl":4663,"linkType":171},"https:\u002F\u002Faspireapp.com\u002Fau\u002Femployer-of-record",{"_key":4665,"_type":507,"children":4666,"markDefs":4671,"style":853},"k2017",[4667],{"_key":4668,"_type":511,"marks":4669,"text":4670},"k2016",[],"What an EOR can do:",[],{"_key":4673,"_type":507,"children":4674,"markDefs":4679,"style":514},"k2021",[4675],{"_key":4676,"_type":511,"marks":4677,"text":4678},"k2020",[],"An EOR becomes the legal employer and manages substantial payroll and employment obligations:",[],{"_key":4681,"_type":507,"children":4682,"level":1016,"listItem":1017,"markDefs":4687,"style":514},"k2025",[4683],{"_key":4684,"_type":511,"marks":4685,"text":4686},"k2024",[],"Process payroll and calculate tax withholding",[],{"_key":4689,"_type":507,"children":4690,"level":1016,"listItem":1017,"markDefs":4695,"style":514},"k2029",[4691],{"_key":4692,"_type":511,"marks":4693,"text":4694},"k2028",[],"Report STP requirements, including Qualifying Earnings and Superannuation Liability (QE\u002FL) from 1 July 2026",[],{"_key":4697,"_type":507,"children":4698,"level":1016,"listItem":1017,"markDefs":4708,"style":514},"k2036",[4699,4703],{"_key":4700,"_type":511,"marks":4701,"text":4702},"k2034",[],"Manage ",{"_key":4704,"_type":511,"marks":4705,"text":4707},"k2035",[4706],"k2031","superannuation contributions and fund administration",[4709],{"_key":4706,"_type":558,"externalUrl":4251,"linkType":171},{"_key":4711,"_type":507,"children":4712,"level":1016,"listItem":1017,"markDefs":4722,"style":514},"k2043",[4713,4717],{"_key":4714,"_type":511,"marks":4715,"text":4716},"k2041",[],"Handle ",{"_key":4718,"_type":511,"marks":4719,"text":4721},"k2042",[4720],"k2038","award rates and leave entitlements",[4723],{"_key":4720,"_type":558,"externalUrl":4724,"linkType":171},"https:\u002F\u002Fwww.fairwork.gov.au\u002F",{"_key":4726,"_type":507,"children":4727,"level":1016,"listItem":1017,"markDefs":4741,"style":514},"k2052",[4728,4732,4737],{"_key":4729,"_type":511,"marks":4730,"text":4731},"k2049",[],"Prepare ",{"_key":4733,"_type":511,"marks":4734,"text":4736},"k2050",[4735],"k2045","year-end finalization and payment summaries by deadlines",{"_key":4738,"_type":511,"marks":4739,"text":4740},"k2051",[]," (14 July 2026 for most; 30 September for closely held payees)",[4742],{"_key":4735,"_type":558,"externalUrl":4573,"linkType":171},{"_key":4744,"_type":507,"children":4745,"markDefs":4750,"style":853},"k2056",[4746],{"_key":4747,"_type":511,"marks":4748,"text":4749},"k2055",[],"What remains the founder's responsibility:",[],{"_key":4752,"_type":507,"children":4753,"markDefs":4758,"style":514},"k2060",[4754],{"_key":4755,"_type":511,"marks":4756,"text":4757},"k2059",[],"Even with an EOR, founders retain accountability for:",[],{"_key":4760,"_type":507,"children":4761,"level":1016,"listItem":1017,"markDefs":4766,"style":514},"k2064",[4762],{"_key":4763,"_type":511,"marks":4764,"text":4765},"k2063",[],"Providing accurate employee and work information to the EOR",[],{"_key":4768,"_type":507,"children":4769,"level":1016,"listItem":1017,"markDefs":4774,"style":514},"k2068",[4770],{"_key":4771,"_type":511,"marks":4772,"text":4773},"k2067",[],"Verifying the EOR's compliance with obligations",[],{"_key":4776,"_type":507,"children":4777,"level":1016,"listItem":1017,"markDefs":4782,"style":514},"k2072",[4778],{"_key":4779,"_type":511,"marks":4780,"text":4781},"k2071",[],"Understanding the scope of responsibilities in the service agreement (varies by provider and jurisdiction)",[],{"_key":4784,"_type":507,"children":4785,"level":1016,"listItem":1017,"markDefs":4790,"style":514},"k2076",[4786],{"_key":4787,"_type":511,"marks":4788,"text":4789},"k2075",[],"Ensuring the EOR arrangement aligns with employment law in your state or territory",[],{"_key":4792,"_type":507,"children":4793,"markDefs":4798,"style":514},"k2080",[4794],{"_key":4795,"_type":511,"marks":4796,"text":4797},"k2079",[],"This arrangement is not an elimination of compliance responsibility; it is a delegation of day-to-day payroll processing with shared accountability based on the service agreement.",[],{"_key":4800,"_type":507,"children":4801,"markDefs":4806,"style":514},"k2084",[4802],{"_key":4803,"_type":511,"marks":4804,"text":4805},"k2083",[],"In other words, your STP compliance ensures the ATO gets paid properly, while Aspire EOR ensures your business stays compliant, your employees get paid correctly, and you spend your time building — not buried in payroll admin.",[],{"_key":4808,"_type":507,"children":4809,"markDefs":4817,"style":514},"k2090",[4810,4813],{"_key":4811,"_type":511,"marks":4812,"text":2362},"k2088",[772,759],{"_key":4814,"_type":511,"marks":4815,"text":4816},"k2089",[772]," An EOR service agreement defines which party is responsible for specific compliance obligations. Confirm these responsibilities in writing before engaging an EOR, as they vary by provider and jurisdiction. ",[],{"_key":4819,"_type":507,"children":4820,"markDefs":4825,"style":514},"k2094",[4821],{"_key":4822,"_type":511,"marks":4823,"text":4824},"k2093",[],"Pick a strategy that will work for your business and put it into action today. Compliance deadlines don’t wait, and the ATO’s systems detect non-compliance immediately.",[],{"_key":4827,"_type":507,"children":4828,"markDefs":4833,"style":752},"k2098",[4829],{"_key":4830,"_type":511,"marks":4831,"text":4832},"k2097",[],"Frequently asked questions (FAQs)",[],{"_key":4835,"_type":507,"children":4836,"markDefs":4841,"style":853},"k2102",[4837],{"_key":4838,"_type":511,"marks":4839,"text":4840},"k2101",[],"Q: What single touch payroll software should I use?",[],{"_key":4843,"_type":507,"children":4844,"markDefs":4849,"style":514},"k2106",[4845],{"_key":4846,"_type":511,"marks":4847,"text":4848},"k2105",[],"A: Your single touch payroll software must support STP reporting. Most modern software like Xero, MYOB, Employment Hero, and Guidepoint supports STP natively. If your current system doesn't, you'll need to switch to single touch payroll software that does.",[],{"_key":4851,"_type":507,"children":4852,"markDefs":4857,"style":853},"k2110",[4853],{"_key":4854,"_type":511,"marks":4855,"text":4856},"k2109",[],"Q: Do I have to use single touch payroll if I have a small business?",[],{"_key":4859,"_type":507,"children":4860,"markDefs":4865,"style":514},"k2114",[4861],{"_key":4862,"_type":511,"marks":4863,"text":4864},"k2113",[],"Q: Yes. If you have employees, single touch payroll is compulsory unless you qualify for a very rare exemption. There is no size threshold — if you have one employee, you have to report using STP. If you’re not reporting yet but should be, get compliant now by contacting the ATO.",[],{"_key":4867,"_type":507,"children":4868,"markDefs":4873,"style":853},"k2118",[4869],{"_key":4870,"_type":511,"marks":4871,"text":4872},"k2117",[],"Q: What happens if I don't report via STP?",[],{"_key":4875,"_type":507,"children":4876,"markDefs":4881,"style":514},"k2122",[4877],{"_key":4878,"_type":511,"marks":4879,"text":4880},"k2121",[],"A: The ATO will apply penalties and warnings for non-compliance. The penalty is AUD 210 for every 28 days the STP report is late, scaled according to the size of the business. Small businesses face fines of up to AUD $1,050 for each 28-day period.",[],{"_key":4883,"_type":507,"children":4884,"markDefs":4889,"style":853},"k2126",[4885],{"_key":4886,"_type":511,"marks":4887,"text":4888},"k2125",[],"Q: What is the best single touch payroll software to buy?",[],{"_key":4891,"_type":507,"children":4892,"markDefs":4897,"style":514},"k2130",[4893],{"_key":4894,"_type":511,"marks":4895,"text":4896},"k2129",[],"A: Your single touch payroll software has to be enabled for STP reporting. Most modern software (Xero, MYOB, Employment Hero, Guidepoint, etc.) has native STP support. If you don’t have that, you’ll need to move to single touch payroll software that does. From 1 July 2026 your software will also need to be able to report new Qualifying Earnings (QE) and Superannuation Liability (L).",[],{"_key":4899,"_type":507,"children":4900,"markDefs":4905,"style":853},"k2134",[4901],{"_key":4902,"_type":511,"marks":4903,"text":4904},"k2133",[],"Q: How soon should I lodge STP reports?",[],{"_key":4907,"_type":507,"children":4908,"markDefs":4924,"style":514},"k2146",[4909,4913,4917,4921],{"_key":4910,"_type":511,"marks":4911,"text":4912},"k2142",[],"A: Your STP report is due on or before the pay day. The pay day is either the payment date stipulated in the electronic transaction to your financial institution or, if you did not specify a date for payment, the date you intend to make the payment into your employee's bank account.",{"_key":4914,"_type":511,"marks":4915,"text":3393},"k2143",[4916],"k2136",{"_key":4918,"_type":511,"marks":4919,"text":4478},"k2144",[4920],"k2138",{"_key":4922,"_type":511,"marks":4923,"text":3816},"k2145",[],[4925,4926],{"_key":4916,"_type":558,"externalUrl":3401,"linkType":171},{"_key":4920,"_type":558,"externalUrl":3401,"linkType":171},{"_key":4928,"_type":507,"children":4929,"markDefs":4934,"style":514},"k2150",[4930],{"_key":4931,"_type":511,"marks":4932,"text":4933},"k2149",[759],"What the rule means:",[],{"_key":4936,"_type":507,"children":4937,"level":1016,"listItem":1017,"markDefs":4942,"style":514},"k2154",[4938],{"_key":4939,"_type":511,"marks":4940,"text":4941},"k2153",[],"If you pay employees on Friday, your STP report is due by the end of Friday (not Monday)",[],{"_key":4944,"_type":507,"children":4945,"level":1016,"listItem":1017,"markDefs":4950,"style":514},"k2158",[4946],{"_key":4947,"_type":511,"marks":4948,"text":4949},"k2157",[],"The report deadline aligns with your payment date, not a day after",[],{"_key":4952,"_type":507,"children":4953,"level":1016,"listItem":1017,"markDefs":4966,"style":514},"k2168",[4954,4958,4962],{"_key":4955,"_type":511,"marks":4956,"text":4957},"k2165",[],"Unless you are eligible for a concession or have been granted a deferral, this deadline applies to all employers of the",{"_key":4959,"_type":511,"marks":4960,"text":3393},"k2166",[4961],"k2160",{"_key":4963,"_type":511,"marks":4964,"text":4478},"k2167",[4965],"k2162",[4967,4969],{"_key":4961,"_type":558,"externalUrl":4968,"linkType":171},"https:\u002F\u002Fwww.ato.gov.au\u002Fbusinesses-and-organisations\u002Fhiring-and-paying-your-workers\u002Fsingle-touch-payroll\u002Fstp-and-activity-statements\u002Fato-payg-withholding-pre-fill-for-activity-statements",{"_key":4965,"_type":558,"externalUrl":4968,"linkType":171},{"_key":4971,"_type":507,"children":4972,"markDefs":4977,"style":514},"k2172",[4973],{"_key":4974,"_type":511,"marks":4975,"text":4976},"k2171",[759],"Why automation is practical (not strictly required):",[],{"_key":4979,"_type":507,"children":4980,"markDefs":4985,"style":514},"k2176",[4981],{"_key":4982,"_type":511,"marks":4983,"text":4984},"k2175",[],"While STP software is not legally mandatory, it makes meeting the \"on or before payday\" deadline much easier:",[],{"_key":4987,"_type":507,"children":4988,"level":1016,"listItem":1017,"markDefs":4993,"style":514},"k2180",[4989],{"_key":4990,"_type":511,"marks":4991,"text":4992},"k2179",[],"Manual lodgment is risky because you must coordinate the timing of your payment with your report submission",[],{"_key":4995,"_type":507,"children":4996,"level":1016,"listItem":1017,"markDefs":5001,"style":514},"k2184",[4997],{"_key":4998,"_type":511,"marks":4999,"text":5000},"k2183",[],"Software automates the process, reducing human error and timing issues",[],{"_key":5003,"_type":507,"children":5004,"level":1016,"listItem":1017,"markDefs":5009,"style":514},"k2188",[5005],{"_key":5006,"_type":511,"marks":5007,"text":5008},"k2187",[],"Many employers use EOR services or outsourced payroll providers, which handle STP lodgement automatically",[],{"_key":5011,"_type":507,"children":5012,"markDefs":5028,"style":514},"k2200",[5013,5017,5021,5025],{"_key":5014,"_type":511,"marks":5015,"text":5016},"k2196",[],"However, if you have 19 or fewer payees, you can report these amounts on or before each payday or quarterly. (This rule applies to closely held payees only; arm's-length employees must be reported on or before each payday.)",{"_key":5018,"_type":511,"marks":5019,"text":3393},"k2197",[5020],"k2190",{"_key":5022,"_type":511,"marks":5023,"text":4478},"k2198",[5024],"k2192",{"_key":5026,"_type":511,"marks":5027,"text":3816},"k2199",[],[5029,5030],{"_key":5020,"_type":558,"externalUrl":1497,"linkType":171},{"_key":5024,"_type":558,"externalUrl":1497,"linkType":171},{"_key":5032,"_type":507,"children":5033,"markDefs":5038,"style":853},"k2204",[5034],{"_key":5035,"_type":511,"marks":5036,"text":5037},"k2203",[],"Q: Are you required to give your employees STP reports?",[],{"_key":5040,"_type":507,"children":5041,"markDefs":5046,"style":514},"k2208",[5042],{"_key":5043,"_type":511,"marks":5044,"text":5045},"k2207",[],"A: No. Here's what happens instead:",[],{"_key":5048,"_type":507,"children":5049,"markDefs":5054,"style":514},"k2212",[5050],{"_key":5051,"_type":511,"marks":5052,"text":5053},"k2211",[759],"You don't need to issue paper payment summaries",[],{"_key":5056,"_type":507,"children":5057,"markDefs":5070,"style":514},"k2222",[5058,5062,5066],{"_key":5059,"_type":511,"marks":5060,"text":5061},"k2219",[],"You are not required to provide payment summaries (including part-year payment summaries) to your employees for the payments you report and finalise through STP. This requirement applies only to information reported through STP—if you have payments not reported through STP, you must still provide payment summaries for those.",{"_key":5063,"_type":511,"marks":5064,"text":3393},"k2220",[5065],"k2214",{"_key":5067,"_type":511,"marks":5068,"text":4478},"k2221",[5069],"k2216",[5071,5073],{"_key":5065,"_type":558,"externalUrl":5072,"linkType":171},"https:\u002F\u002Fwww.ato.gov.au\u002Fbusinesses-and-organisations\u002Fhiring-and-paying-your-workers\u002Fsingle-touch-payroll\u002Fin-detail\u002Fsingle-touch-payroll-phase-2-employer-reporting-guidelines\u002Ffinalising-your-stp-data",{"_key":5069,"_type":558,"externalUrl":5072,"linkType":171},{"_key":5075,"_type":507,"children":5076,"markDefs":5081,"style":514},"k2226",[5077],{"_key":5078,"_type":511,"marks":5079,"text":5080},"k2225",[759],"Employees access an income statement instead",[],{"_key":5083,"_type":507,"children":5084,"markDefs":5100,"style":514},"k2238",[5085,5089,5093,5097],{"_key":5086,"_type":511,"marks":5087,"text":5088},"k2234",[],"The ATO makes this information available to your employees through ATO online services accessed via myGov. This information is called an income statement. It is the equivalent of a payment summary.",{"_key":5090,"_type":511,"marks":5091,"text":3393},"k2235",[5092],"k2228",{"_key":5094,"_type":511,"marks":5095,"text":4478},"k2236",[5096],"k2230",{"_key":5098,"_type":511,"marks":5099,"text":3816},"k2237",[],[5101,5102],{"_key":5092,"_type":558,"externalUrl":5072,"linkType":171},{"_key":5096,"_type":558,"externalUrl":5072,"linkType":171},{"_key":5104,"_type":507,"children":5105,"markDefs":5121,"style":514},"k2250",[5106,5110,5114,5118],{"_key":5107,"_type":511,"marks":5108,"text":5109},"k2246",[],"Once you complete your end-of-year STP finalization declaration by 14 July each year, your employee's income statement in ATO online services will be marked as 'Tax ready. ' They, or their registered agent, will be able to use the income statement to lodge their tax return.",{"_key":5111,"_type":511,"marks":5112,"text":3393},"k2247",[5113],"k2240",{"_key":5115,"_type":511,"marks":5116,"text":4478},"k2248",[5117],"k2242",{"_key":5119,"_type":511,"marks":5120,"text":3816},"k2249",[],[5122,5123],{"_key":5113,"_type":558,"externalUrl":4484,"linkType":171},{"_key":5117,"_type":558,"externalUrl":4484,"linkType":171},{"_key":5125,"_type":507,"children":5126,"markDefs":5131,"style":853},"k2254",[5127],{"_key":5128,"_type":511,"marks":5129,"text":5130},"k2253",[],"Q: Can a small business use an Employer of Record service?",[],{"_key":5133,"_type":507,"children":5134,"markDefs":5139,"style":514},"k2258",[5135],{"_key":5136,"_type":511,"marks":5137,"text":5138},"k2257",[],"A: EOR services can be beneficial for small businesses as well as large corporations. Small businesses even use EOR services to avoid the time and effort of managing payroll and compliance themselves, although the cost per employee can decrease as your team grows.",[],{"_key":5141,"_type":507,"children":5142,"markDefs":5147,"style":853},"k2262",[5143],{"_key":5144,"_type":511,"marks":5145,"text":5146},"k2261",[],"Q: What is the latest Superannuation Guarantee Rate in Australia?",[],{"_key":5149,"_type":507,"children":5150,"markDefs":5155,"style":514},"k2266",[5151],{"_key":5152,"_type":511,"marks":5153,"text":5154},"k2265",[],"A: The Superannuation Guarantee (SG) rate is 12%. It rose to 12% on July 1, 2025 and remains at 12% from 2026.",[],{"_key":5157,"_type":507,"children":5158,"markDefs":5163,"style":853},"k2270",[5159],{"_key":5160,"_type":511,"marks":5161,"text":5162},"k2269",[],"Q. What are Qualifying Earnings (QE) and Superannuation Liability (L)? (New from July 1, 2026)",[],{"_key":5165,"_type":507,"children":5166,"markDefs":5171,"style":514},"k2274",[5167],{"_key":5168,"_type":511,"marks":5169,"text":5170},"k2273",[],"A: From 1 July 2026, you will need to report two new, broken-down fields on each STP report:",[],{"_key":5173,"_type":507,"children":5174,"markDefs":5179,"style":514},"k2278",[5175],{"_key":5176,"_type":511,"marks":5177,"text":5178},"k2277",[],"- Qualifying Earnings (QE): Year-to-date employee earnings that qualify for super contributions (using the new Q code)",[],{"_key":5181,"_type":507,"children":5182,"markDefs":5187,"style":514},"k2282",[5183],{"_key":5184,"_type":511,"marks":5185,"text":5186},"k2281",[],"- Superannuation Liability (L): Year-to-date super you're liable to pay",[],{"_key":5189,"_type":507,"children":5190,"markDefs":5195,"style":514},"k2286",[5191],{"_key":5192,"_type":511,"marks":5193,"text":5194},"k2285",[],"These fields give the ATO a detailed picture of your super obligations. These are calculated and reported automatically when using payroll software or an EOR.",[],{"_key":5197,"_type":507,"children":5198,"markDefs":5203,"style":853},"k2290",[5199],{"_key":5200,"_type":511,"marks":5201,"text":5202},"k2289",[],"Q: Does the Small Business Superannuation Clearing House (SBSCH) still exist?",[],{"_key":5205,"_type":507,"children":5206,"markDefs":5211,"style":514},"k2294",[5207],{"_key":5208,"_type":511,"marks":5209,"text":5210},"k2293",[],"A: No, it didn’t. SBSCH officially closed on July 1, 2026. No more batching and distributing super payments through it. You now have to pay superannuation directly to each employee’s superannuation fund or via a payroll service\u002FEOR on your behalf.",[],{"_key":5213,"_type":507,"children":5214,"markDefs":5219,"style":853},"k2298",[5215],{"_key":5216,"_type":511,"marks":5217,"text":5218},"k2297",[],"Q: Is single touch payroll compulsory for small businesses?",[],{"_key":5221,"_type":507,"children":5222,"markDefs":5227,"style":514},"k2302",[5223],{"_key":5224,"_type":511,"marks":5225,"text":5226},"k2301",[],"A: Yes. Unless you have a very rare exemption, single touch payroll is compulsory if you have employees.",[],{"slug":694,"title":695},{"_type":333,"alternativeText":5230,"url":5231},"Single Touch Payroll explained: What Australian firms need to know","https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fblog\u002F1ed429546d871132a987a1f78a18240b\u002Fapply-bud_cover.jpeg",[5233,5240,5248,5254,5262,5270,5276,5282,5289,5297,5304],{"_key":748,"_type":507,"children":5234,"level":1016,"listItem":1017,"markDefs":5239,"style":514},[5235],{"_key":5236,"_type":511,"marks":5237,"text":5238},"k1",[],"Australian employers must use Single Touch Payroll (STP)",[],{"_key":5241,"_type":507,"children":5242,"level":1016,"listItem":1017,"markDefs":5247,"style":514},"k5",[5243],{"_key":5244,"_type":511,"marks":5245,"text":5246},"k4",[],"Report employee tax and superannuation electronically to the ATO each time you pay employees",[],{"_key":762,"_type":507,"children":5249,"level":1016,"listItem":1017,"markDefs":5253,"style":514},[5250],{"_key":757,"_type":511,"marks":5251,"text":5252},[],"STP is mandatory if you have employees, not optional",[],{"_key":5255,"_type":507,"children":5256,"level":1016,"listItem":1017,"markDefs":5261,"style":514},"k11",[5257],{"_key":5258,"_type":511,"marks":5259,"text":5260},"k10",[],"DIY Approach: Use single touch payroll software (you maintain control; requires more admin work)",[],{"_key":5263,"_type":507,"children":5264,"level":1016,"listItem":1017,"markDefs":5269,"style":514},"k14",[5265],{"_key":5266,"_type":511,"marks":5267,"text":5268},"k13",[],"Outsourced Approach: Use an Employer of Record service; e.g., Aspire EOR (hands-off compliance; the service provider handles reporting)",[],{"_key":775,"_type":507,"children":5271,"level":1016,"listItem":1017,"markDefs":5275,"style":514},[5272],{"_key":770,"_type":511,"marks":5273,"text":5274},[],"Phase 1 – July 1, 2018: Mandatory for employers with 20+ employees",[],{"_key":767,"_type":507,"children":5277,"level":1016,"listItem":1017,"markDefs":5281,"style":514},[5278],{"_key":784,"_type":511,"marks":5279,"text":5280},[],"Phase 1 Expansion – July 1, 2019: Extended to all employers",[],{"_key":794,"_type":507,"children":5283,"level":1016,"listItem":1017,"markDefs":5288,"style":514},[5284],{"_key":5285,"_type":511,"marks":5286,"text":5287},"k22",[],"Phase 2 – January 1, 2022: Additional reporting details introduced",[],{"_key":5290,"_type":507,"children":5291,"level":1016,"listItem":1017,"markDefs":5296,"style":514},"k26",[5292],{"_key":5293,"_type":511,"marks":5294,"text":5295},"k25",[],"Phase 2 Update – July 1, 2026: Major changes to reporting new qualifying earnings and superannuation liability",[],{"_key":5298,"_type":507,"children":5299,"level":1016,"listItem":1017,"markDefs":5303,"style":514},"k29",[5300],{"_key":799,"_type":511,"marks":5301,"text":5302},[],"If you're not reporting via STP, you're behind",[],{"_key":5305,"_type":507,"children":5306,"level":1016,"listItem":1017,"markDefs":5311,"style":514},"k32",[5307],{"_key":5308,"_type":511,"marks":5309,"text":5310},"k31",[],"Prepare now for July 1, 2026, changes",[],[5313],{"_key":748,"_type":507,"children":5314,"markDefs":5318,"style":514},[5315],{"_key":5236,"_type":511,"marks":5316,"text":5317},[],"If you are in business in Australia and you have employees, whether you’re employing your first employee or your tenth, it’s good to know what single touch payroll (STP) is and what it involves. 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