For the 2018– 19, 2019– 20 and 2020– 21 financial years, holders of withholding payer numbers (WPNs) are not required to report employees’ payroll information through Single Touch Payroll (STP).
This exemption applies to WPN holders, which are non-business entities and individuals that have a pay as you go withholding (PAYGW) obligation but do not meet the requirements for an ABN (carrying on a business in Australia).
Common examples where a WPN would be used for PAYGW obligations include those who employ:
- live-in workers for private purposes such as nannies and gardeners
- a carer(s) under the National Disability Insurance (NDIS)scheme
- a not-for-profit club or association.
While no changes are required to your software to account for the 2019– 20 and 2020– 21 financial years, if your WPN software client decides to make use of this exemption, they don't need to apply for, or advise, us of it.
If your software client wants to start STP reporting they can submit their reports to us by using either:
- an approved sending service provider (SSP) who can submit STP conforming data to the ATO
- a registered tax agent who provides a payroll service.
For more information, refer to Exemptions for certain employers.
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