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Micro employer lodged by agent - due date

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Hi,

 

ATO please explain the process by which the Tax/BAS Agent submits the STP information quarterly for a micro-employer that has recevied the deferral exemption. I can't find any information on the following.

 

1. When the agent processes the pay each quarter do they submit each individual weekly pay run or just the last pay run of the quarter?

2. What is the due date for filing of the STP data for the quarter? e.g. For July to Sept 2019,  what is the due date? The date of the last pay run in September, the BAS due date for the client, or the BAS due date for the agent?

 

Thanks

 

Matthew

 

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ATO Certified Response

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Hi @matthewk,

 

Thanks for getting in touch!

 

A micro employer can report their pay event monthly or quarterly if they use a registered tax or BAS agent using STP enabled software.

 

The registered tax or BAS agent can lodge the Year to Date (YTD) payroll data on the same date as they lodge the client’s activity statements for withholding obligations. This date includes any concessional due dates under the Lodgment Program.

 

Thanks, JodieH.

 

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ATO Certified Response

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Hi @matthewk,

 

Thanks for getting in touch!

 

A micro employer can report their pay event monthly or quarterly if they use a registered tax or BAS agent using STP enabled software.

 

The registered tax or BAS agent can lodge the Year to Date (YTD) payroll data on the same date as they lodge the client’s activity statements for withholding obligations. This date includes any concessional due dates under the Lodgment Program.

 

Thanks, JodieH.

 

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ATO Certified Response

Community Support

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Hi @matthewk,


The quarterly reporting process for micro employers is detailed on our website, which provides all the information you need to know about reporting if you are eligible to report quarterly.


If you require any further information phone us on 13 28 66 between 8am - 6pm, Monday to Friday to speak to a customer service representative.


I hope this helps, SueO