2019年3月更新: The ATO has announced a deferment of the Single Touch Payroll (STP) obligations for payments made to ‘closely held payees’ (essentially owners and family members). For employers of less than 20 people, the payments they make to family members, directors & shareholders do not need to comply with STP requirements until 2020年7月1日.
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Single Touch Payroll was introduced 1 July 2018 for businesses with 20+ staff. 2019年7月1日起, small businesses (with fewer than 20 employees) and larger businesses, who had extensions granted through their 澳门赌场官网 software, will also need to start reporting using Single Touch Payroll. While the ATO has recently announced the exception for ‘closely held payees’ above, all other employers must be ready to get ready for the switch.
什么是单点工资单(STP)?
STP is a new regulation that changes when and how small businesses report payroll activity to the Australian 税 Office (ATO). 直到现在, small businesses have finalised their payroll records at the end of the financial year and produce payment summaries (for each individual employee and a summary report) at that time. 使用STP，这将不再需要. Employers will supply their payroll data to the ATO on a pay-by-pay basis.
Single Touch Payroll如何影响您的业务?
2019年7月1日起, you will have to transfer your payroll transaction data to the ATO each time your employees are paid using a software solution to do this.
对于持续的报告和付款，这意味着:
- 不需要填写W1和W2(工资) & ATO活动报表上的PAYGW数字.
- If your business is currently not reporting GST and you are lodging electronically (ie. Instalment Activity Statements), you will lose your current 2-week extension period.
雇主如何为“一键式发薪”做好准备?
Because you will need to submit compliant reports every payday, you will need a payroll or reporting system that is STP compliant. 这意味着:
- 如果您使用在线薪资软件: Your software will most likely be able to submit these reports. 只要确保它能生成符合航空运输条例的报告就行. You should contact your software provider early to ensure this capability is in place.
- 如果您使用桌面薪资软件: You will need to find a service that can upload your payroll reports, convert them into the ATO’s required format and submit them on your behalf.
- 如果您使用电子表格或手动工作: You will need to find a service to convert the data into a compliant digital report format and submit it on your behalf.
Please contact your local Accru advisor if you need assistance with finding a software provider that is right for you.
Australian 税ation Office policies for the transition period
- Micro-employers * The ATO will offer micro-employers help to transition to STP and several alternative options – such as allowing those who rely on a registered tax or BAS agent to report quarterly for the first two years, 而不是每次运行工资单.
- 小雇主* can start reporting any time from the 1 July start date to 30 September 2019. The ATO will grant deferrals to any small employer who requests additional time to start STP reporting.
- 处罚: There will be no penalties for mistakes, missed or late reports for the first year.
- 豁免: The ATO will provide exemptions from STP reporting for employers experiencing hardship, or in areas with intermittent or no internet connection.
- 扩展:
-如果你的软件准备好了, 但你不会, you will need to apply to the ATO for a deferred start date using their online form.
-如果您的工资单软件提供商还没有准备好, they will provide you with a deferral reference number from the ATO and a new date to start reporting using STP.
主要软件供应商提供的STP指令
Below are helpful instructions for the three major payroll software providers:
*雇主规模指引(根据ATO)
微型雇主:拥有1 - 4名员工的企业
Small employers: businesses with fewer than 20 employees
Large/substantial Employers: businesses with 20 or more staff
