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STP exemption extended for WPN holders

Employers with a withholding payer number will be given an exemption from Single Touch Payroll to 1 July 2021.

Tax&Compliance Jotham Lian 31 January 2020
— 1 minute read

While Single Touch Payroll has now been rolled out for businesses of all sizes, the ATO has advised that the exemption for employers with a withholding payer number (WPN) reporting using STP has been extended to the 2020–21 financial year.

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Employers with a WPN will be required to start reporting these payments through STP from 1 July 2021.

“If you decide to make use of this exemption, you don’t need to apply or advise us. You should keep records that support your decision,” the ATO said in an online update.

“If you are already reporting quarterly through STP, your quarterly reports are due at the same time as your activity statement.”

WPNs are given to certain individuals, partners in partnerships and non-individual entities to meet their tax and superannuation obligations.

Individuals who are not conducting a business; who don’t have an Australian business number (ABN); or are employers of domestic staff, including nannies, carers, cleaners, gardeners, housekeepers and support workers directly employed by participants in the national disability scheme are eligible for a WPN.

Non-individual WPN holders include school canteens, sporting clubs, international entities and embassies.

According to the ATO, additional consultation will be taken this year to determine the “best way” for WPN holders to report through STP.

STP exemption extended for WPN holders
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Jotham Lian

Jotham Lian

Jotham Lian is the editor of Accountants Daily, the leading source of breaking news, analysis and insight for Australian accounting professionals.

Before joining the team in 2017, Jotham wrote for a range of national mastheads including the Sydney Morning Herald, and Channel NewsAsia.

You can email Jotham at: This email address is being protected from spambots. You need JavaScript enabled to view it. 

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