Single Touch Payroll will be mandatory for employers with 20 or more employees from 1 July 2018 and for ALL employers from 1 July 2019.

Employers will be required to report salary or wages, PAYG withholding and superannuation information directly to the ATO at the same time that payment is made to their employees. Employers who report through Single Touch Payroll will not be required to provide employees with Payment Summaries at the end of the year.

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