From 1 July 2018 onwards employers with more than 20 employees must use Single Touch Payroll Reporting.
What is Single Touch Payroll?
You will need to ensure the payroll system you are using is updated for Single Touch Payroll. Newer software packages such as cloud based MYOB, Xero and Intuit should be compliant. Single Touch Payroll Reporting means that when you complete your payroll (weekly, fortnightly, etc), the tax, super, allowances, deductions, etc are all reported to the ATO immediately.
If you’re not sure if your software is compliant we suggest you contact your software provider.
Are All Employees Included in the 20 or More?
Full-time, part-time, casual, employees absent on leave (paid or unpaid), employees based overseas and seasonal employees (e.g. harvest workers) are all included in the 20 or more employees.
Which Employees Who Aren’t Included in the 20 or More?
Any employee who ceased work before 1 April 2018, casual employees who did not work in March 2018, independent contractors, staff provided by a third-party labour hire organisation, company directors, office holders & religious practitioners.
For further information refer to ATO Website