Employers with 20 or more employees will commence using the STP System from 1 July 2018. However, businesses that employ casual workers for short time during peak periods – such as a long weekend, or due to seasonal work, may be exempt from need to use STP.
You will be exempt from reporting under STP for the 2018 financial year if both of the following circumstances apply:
- You had fewer than 20 employees at any one time for at least 10 continuous months out of the preceding 12 months (that is, from 1 April 2017 to 31 March 2018).
- You reasonably expect to have fewer than 20 employees at any one time for at least 10 continuous months out of the 12 months immediately after 1 April 2018 (that is, from 1 April 2018 to 31 March 2019).
If you are a member of a wholly owned group, you will only be exempt if the whole group satisfies these two circumstances.