Employers with WPN granted STP extension

While generally employers of all sizes need to report using Single Touch Payroll (STP), the ATO has issued a notice advising that the exemption for employers with a WPN, reporting using STP has been extended to the 2020-21 financial year.

“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.

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

A WPN is given to certain individuals, partners in partnerships and non-individual entities so they can meet their tax and superannuation obligations.

Specifically, they’re issued to 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 and housekeepers.

The ATO also advised it will conduct additional consultation this year to determine the best way for WPN holders to report through STP.