STP phase 2 mandatory start date announced

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In the 2019–20 Budget it was announced that the data collected through Single Touch Payroll (STP) will be expanded. This expansion of STP data reduces the reporting burden for employers who need to report information about their employees to multiple government agencies and supports the administration of the social security system.

Between 8 December 2020 and 14 January 2021 we released a draft Legislative instrument for consultation. This specified a proposed start date of 1 July 2021.

We have considered the feedback we received on the proposed mandatory reporting date and the importance of this government initiative to reduce the reporting burden for employers.

The Commissioner has now decided to proceed with a mandatory commencement date of 1 January 2022.

As we move closer to 1 January 2022 there may be circumstances where a digital service provider (DSP) or employer informs us that, despite their best efforts, they may not be able to meet this deadline.

A deferral framework will provide a process for an application for a deferral to be made. We will consider these applications based on the circumstances presented to us. The deferral can be applied for by a DSP on behalf of their clients. Details of the deferral framework will be provided shortly.

For more information, visit

For help building your STP phase 2 products, we have a range of support and guidance available in Online services of DSPs. You need to be registered and logged in to your account to access this information.


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