If you are an employer, you should currently be reporting your employees’ payroll information through Single Touch Payroll (STP), unless you only have closely held payees or a deferral or exemption covers you.  However, as of 1 July 2021, there will be changes to STP reporting for small employers with closely held payees and quarterly reporting for micro employers.

As an employer of closely held payees (such as family members or a family business, directors or shareholders of a company), from 1 July 2021, you will need to report those payees through Single Touch Payroll software like any other employee. You will be allowed to choose when to report each payday, per month or by quarter.

From 1 July 2021, specific eligibility requirements will need to be met for micro employers to access the STP quarterly reporting concessions. These concessions will now include the requirement for exceptional circumstances to exist. In this case, micro employers refer to employers who have anywhere from 0 to between 1 and 4 employees for most of the year and then increase their workforce for less than three months of a financial year.

These concessions can be applied for through the ATO’s online deferral tool from 1 July 2021. Be advised, however, that employers who have not started reporting through Single Touch Payroll without a deferral or exemption could be liable for severe consequences.

For further information please talk to your Harris Black team member.

Are you concerned about your legal compliance as an employer regarding workplace issues, such as employee dismissals, general protections or internal disputes like workplace bullying or harassment? Not sure what advice might apply to your situation?

Suppose you are an employer of a small business. In that case, you may not have access to the resources you need in your business structure to adequately answer some of the questions you may have about legal concerns for your business or provide your employees with guidance about legal matters. The Workplace Advice Service may be able to help if you are eligible.

It’s a service that seeks to promote access to justice, reduce complexity about legal matters for users and avoid unnecessary costs.

The Workplace Advice Service is a part of the Fair Work Commission’s Access to Justice Program and offers free legal advice nationwide. It partners with close to 90 private law firms, community legal centres, legal aid, and some barristers to provide free legal assistance to small business employers and employees concerning unfair dismissal, general protections and anti-bullying.

To determine if you are eligible for the Workplace Advice Service, you must have fewer than 15 employees and not have:

Membership with an employer association
In-house staff who specialise in workplace relations, human resources or law
Legal representation

If you are concerned about your legal compliance but are not eligible for this service, it’s best to seek assistance from a legal professional.

28 July 2021

Lodge and pay June 2021 monthly business activity statement
Lodge and pay quarter 4, 2020–21 PAYG instalment activity statement for head companies of consolidated groups.

31 July 2021

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2020–21.

21 August 2021

Lodge and pay July 2021 monthly business activity statement.

25 August 2021

Lodge and pay quarter 4, 2020–21 activity statement if you lodge electronically.

28 August 2021

Lodge and pay quarter 4, 2020–21 Superannuation guarantee charge statement – quarterly if the employer did not pay enough contributions on time.