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Foreign employees: Single Touch Payroll requirements

Employers will need to review their foreign employee population and ensure a process is in place by 1 July 2019 to manage an additional Single Touch Payroll reporting obligation.

During the first year of Single Touch Payroll (STP), employers were exempt from STP reporting requirements for certain foreign employees seconded to Australia, where they were paid from a foreign payroll and a shadow payroll arrangement was maintained in Australia.The Australian Taxation Office (ATO) has announced that effective 1 July 2019, this exemption will cease and employers will be required to include these foreign employees in their STP reporting, presumably on the assumption that any...

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Authors: Daniel Hodgson, Ablean Saoud,

Mardi Heinrich

Published Date: 08 March 2019

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