Last updated 14 November 2026. Checked against the ATO’s Single Touch Payroll, STP finalisation and Payday Super deadlines pages.
Short answer: if you pay employees in Australia, you report every pay to the ATO through Single Touch Payroll (STP) on or before payday, even if you only have one employee. Since 1 July 2026, the super for each pay also has to reach the employee’s fund within 7 business days under Payday Super. After 30 June, you finalise the year’s STP data by 14 July.
STP at a glance
| Question | Answer |
|---|---|
| Who has to use it? | Every employer, including those with 1 employee. Small employers (19 or fewer) since 1 July 2019. |
| What gets reported? | Wages, PAYG withholding and super information (qualifying earnings), as year-to-date figures for each employee. |
| When? | On or before each payday. |
| How? | STP-enabled payroll software (such as Xero Payroll), or a registered tax or BAS agent reporting for you. |
| Super under Payday Super | Received by the fund within 7 business days of payday (20 for a new employee’s or new fund’s first contribution). |
| Year-end | Finalisation declaration by 14 July (30 September for closely held payees if you also have other staff). |
| Late or missing reports | Can attract a failure to lodge penalty. |
What is Single Touch Payroll?
STP means your payroll software sends each pay’s details to the ATO when you pay your staff. Because the ATO gets the figures through the year, you generally don’t hand out payment summaries anymore. Your employees see their year-to-date pay in ATO online services through myGov, and their income statement once you’ve finalised the year.
Do I need STP if I have one employee?
Yes. There’s no minimum number of staff. If you pay one employee, you report through STP. The concessions are narrow. Small employers can report payments to closely held payees (family members in a family business, directors, shareholders or trust beneficiaries) quarterly instead of every pay. Micro employers with 1 to 4 employees can report quarterly through a registered agent, but only in exceptional circumstances. Deferrals and exemptions exist for limited situations. Everyone else reports each pay.
When do I report through STP?
Each time you run a pay, on or before payday. The report carries year-to-date amounts for everyone paid in that pay run, so if one pay is slightly off, the next one can often fix it.
How do I fix a mistake in STP?
Most mistakes are fixed in the next pay event, or with an update event in your payroll software. The ATO’s rule is to correct errors within 14 days of finding them, or by your next regular pay event if you pay less often than every 14 days. If you’ve already finalised and need to change something, lodge an update event as soon as you can and let the employee know, because they may already have used the figures in their tax return.
When is STP finalisation due?
After 30 June you make a finalisation declaration in your payroll software. That tells the ATO your reporting for each employee is complete, and it marks their income statement as “tax ready”.
| Type of employee | Finalise by |
|---|---|
| Arm’s-length employees (most staff) | 14 July (14 July 2027 for 2026–27) |
| Closely held payees, if you also have arm’s-length employees | 30 September |
| Closely held payees, if they’re your only employees | The payee’s income tax return due date |
You can also finalise an employee during the year, for example when they leave. Leave year-end finalisation late and your staff may have to wait to do their tax returns.
How does STP work with Payday Super?
Since 1 July 2026, super guarantee is paid with each pay instead of once a quarter. The ATO’s Payday Super deadlines say a contribution is on time if the employee’s fund receives it, with the details it needs, within 7 business days after payday. You get 20 business days for the first contribution for a new employee, or to a new fund. Super guarantee is 12% of qualifying earnings, and those earnings are reported through STP.
If you use a clearing house, including one built into your payroll software, allow time for it to process. The ATO’s advice is to pay super on payday. The Small Business Superannuation Clearing House has closed, so you’ll need another SuperStream-compliant way to pay. Contributions that arrive late can attract the super guarantee charge. Because STP and super now line up pay by pay, a wrong setting in payroll repeats every week, so it’s worth checking.
What happens if I report STP late?
STP reports are on the ATO’s list of documents that can attract a failure to lodge on time penalty. For small employers that’s one penalty unit for every 28 days a report is overdue, up to 5 units. The ATO says it generally doesn’t apply the penalty for isolated late lodgements and will usually contact you first.
How does STP tie in with my BAS?
The PAYG withholding you report through STP should match the figure at W2 on your BAS. If they don’t agree, something in the payroll or the books needs fixing. Our BAS due dates for 2026–27 guide has this year’s lodgement dates.
Questions we get asked
Do I need STP if I have one employee?
Yes. Single Touch Payroll applies to employers of any size, including those with just one employee. Small employers with 19 or fewer employees have had to report through STP since 1 July 2019. Limited concessions exist, such as quarterly reporting for closely held payees.
When do I have to report through STP?
Each time you pay your employees, on or before payday. The report includes year-to-date figures for everyone paid in that pay run.
When is STP finalisation due?
By 14 July for most employees. If you also have closely held payees, they can be finalised by 30 September. If closely held payees are your only employees, the due date is their income tax return due date.
How does Payday Super work with STP?
From 1 July 2026, super guarantee has to be received by each employee’s super fund within 7 business days of payday. The first contribution for a new employee, or to a new fund, has 20 business days. Qualifying earnings are reported through STP.
How do I fix a mistake in my STP report?
Usually in your next pay event or with an update event in your payroll software. The ATO says errors should be corrected within 14 days of finding them, or by your next regular pay event if your pay cycle is longer than 14 days.
Do I still give employees payment summaries?
Generally no. For pay reported and finalised through STP, employees get an income statement in myGov instead, marked “tax ready” once you finalise.
Want a hand with payroll?
We run payroll for small businesses, mostly in Xero, including pay runs, STP and Payday Super. Two of our team are Xero certified advisors (see Xero bookkeeping), and as a Registered BAS Agent we can lodge your BAS so the PAYG figures line up. We’re based in Park Ridge and work with businesses across Brisbane, including Logan and the southside. Call 07 3622 6424 or book a free consultation. The first chat is free, and you’ll get a fixed-fee quote afterwards.
General information only, not tax or payroll advice. Rules change, so check the ATO website or talk to a registered tax or BAS agent about your situation.
