Small employers (being those with less than 20 employees) are now technically required to commence their STP reporting obligations from 1 July 2019.
The intended STP obligations on small employers has only recently become law, with the Treasury Laws Amendment (2018 Measures No. 4) Bill 2018 finally being passed by both houses of Parliament on 12 February 2019.
This means that from 1 July 2019 all employers, no matter their size, will generally be required to comply with the STP reporting obligations.
The ATO says it will be writing to small employers who have 19 or less employees and already use payroll software to tell them about STP, and remind them that if their payroll software offers STP, they can update their software and start reporting now.